El fenómeno de las sociedades municipales en España: un análisis de su evolución y gobernanza

Martín Vallespín, Emilio
July 2011
Contabilidad y Negocios;jul2011, Vol. 6 Issue 11, p77
Academic Journal
During the last decade, the number of local public utilities has experienced a significant increase in Europe. The provision of public services by means of this type of companies requires municipalities to establish different forms of control and regulation in order to align economic and social interests. This paper analyses the Spanish system of local public utilities from the point of view of the characteristics of the governance style applied by municipalities to steer and monitor the activities. The results evidence that, among other things, the percentage of equity participation influences on the mechanisms adopted by local authorities to apply external control on public utilities.


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