Publication:
Does gender matter in budget deviations: an empirical assessment of Spanish local governments

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Authors
Cuadrado-Ballesteros, Beatriz ; Guillamón, María-Dolores ; Ríos, Ana-María
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Publisher
Taylor and Francis Group, Routledge
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Description
©2021. This manuscript version is made available under the CC-BY-NC 4.0 license http://creativecommons.org/licenses/by-nc/4.0/. This document is the Acepted version of a Published Work that appeared in final form in Public Management Review. To access the final edited and published work see https://doi.org/10.1080/14719037.2021.1912816
Abstract
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.
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