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PUBLICATIONS IN OTHER INTERNATIONAL JOURNALS

Pina, Vicente; Torres, Lourdes and Bachiller, Patricia.
"Mergers between savings banks. The solution for improving risk in the Spanish banking sector?". International Review of Entrepreneurship. Vol 15, nº1, pp.63-84, 2017. Senate Hall. United Kingdom.


Bachiller, Patricia and Lasa, Borja
"The determinants of performance in financial institutions: an application to Spanish savings banks ". International Journal of Research in Social Sciences. Vol 6, nº1, pp.312-327, 2016. Universe Digital Library. United States.


Martín, Emilio.
“El fenómeno de las sociedades municipales en España: Un análisis de su evolución y gobernanza.” Revista Contabilidad y Negocios. Vol 6, Nº 11, pp 77-98.

Martí, Caridad
“Accrual Budgeting: Accounting Treatment of Key Public Sector Items and Implications for Fiscal Policy”
Public Budgeting and Finance. Vol 26 (2), pp. 45- 65, 2006. Washington, DC.

Martín, Emilio
“Efficiency and Quality in the current Higher Education context in Europe: An application of the Data Envelopment Analysis methodology to the performance assessment of the departments at the University of Zaragoza”
Quality in Higher Education 12 (1), pp 57-80, 2006.

Torres, Lourdes; Pina, Vicente
“Efficiency of public and private urban transport operators: an application to Spanish cities”. Road and Transport Research. Vol 14, nº2, pp 28-43, 2005. ARRB Transport Research Ltd. Vermont, Australia

Torres, Lourdes; Pina, Vicente and Acerete, Basilio.
“Public-private partnership in Spanish local governments. European Business Organization Law Review (EBOR). Vol 4, nº3, pp.429-452, 2003. Kluwer Law International. The Hague, The Netherlands

Pina, Vicente, Torres, Lourdes.
“Accounting developments of Spanish local governments. An international comparison with nine developed countries and the IFAC”. Journal of Public Budgeting, Accounting & Financial Management. Vol nº 14: 4, pp.619-652, 2002. Pr Academic Press. USA

Torres, Lourdes; Pina, Vicente.
“An Empirical Study about the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the IFAC”. Academy of Accounting and Financial Studies Journal. Vol.5:1, pp135-154, 2001. Allied Academies Inc. USA

Torres, Lourdes; Pina, Vicente.
“Externalisation and outsourcing of local government services: accounting tools in the new public management” Research Supplement to the Public Fund Digest. Vol 1 nº2, pp.9-20, 2001. International Consortium for International Government Management. Washington DC


 

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