This paper attempts to assess the impact of the practical public financial management (PFM) dimensions on fiscal performance in 86 countries observed between 2005 and 2019. Based on augmented panel data models, the authors conclude that internal audit and the availability of information on resources received by service delivery units contribute to improve fiscal performance, proxied by the primary fiscal balance. These results are confirmed by instrumental...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2021/08/04
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Журнальная статья
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185237
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1
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2023/10/13
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Disclosed
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Public Financial Management and Fiscal Performance : Evidence from Panel Data Analyses