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Does gender matter in budget deviations? An empirical assessment of Spanish local governments
Public Management Review  (IF5.898),  Pub Date : 2021-04-08, DOI: 10.1080/14719037.2021.1912816
Beatriz Cuadrado-Ballesteros, María Dolores Guillamón, Ana María Ríos


By using a sample of 140 Spanish municipalities for the period 2008-2018, our results show that the gender of the mayor and the percentage of women councillors in local governments influence budget deviations both in expenditures and revenues. Concretely, municipalities with women mayors and more female members tend to overestimate revenues and underestimate expenditures; but these effects turn contrary when the number of female councillors increases, resulting in a better financial situation. Then, we may conclude that women could contribute to the financial health of local governments once they have enough representation.