THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT

Detalhes bibliográficos
Autor(a) principal: Gerigk, Willson
Data de Publicação: 2014
Outros Autores: Clemente, Ademir, Ribeiro, Flávio
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4128
Resumo: The aim of this paper is to examine whether the pattern of the public debt of the Brazilian municipalities with population between 100,000 and 1 million was changed with the advent of the Fiscal Responsibility Act. We analyzed the years of 1998, 2000, 2004 and 2008. The applied methodology characterizes the research as descriptive, bibliographical and documental. The approach is quantitative, employing the statistical technique of average differences. The debt is represented by five accounting and financial indicators: Short-term Debt, Long Term Debt, Total Debt, Net Debt, and LRF debt index. The results indicate that the enactment of LRF changed the public debt of these municipalities; that during the first administration after the LRF (2001-2004) the changes observed in 2000 deepened, whereas in the second administration after LRF (2005-2008) the debt has not changed in relation to the previous administration, going to show stability. Keywords: Public debt. Brazilian municipalities. Fiscal Responsibility Act.
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spelling THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACTEL PATRÓN DE LO ENDEUDAMIENTO PÚBLICA EN LOS MUNICIPIOS DE TAMAÑO MEDIO DESPUÉS DE LA LEY DE RESPONSABILIDAD FISCALO PADRÃO DO ENDIVIDAMENTO PÚBLICO NOS MUNICÍPIOS BRASILEIROS DE PORTE MÉDIO APÓS A LEI DE RESPONSABILIDADE FISCALThe aim of this paper is to examine whether the pattern of the public debt of the Brazilian municipalities with population between 100,000 and 1 million was changed with the advent of the Fiscal Responsibility Act. We analyzed the years of 1998, 2000, 2004 and 2008. The applied methodology characterizes the research as descriptive, bibliographical and documental. The approach is quantitative, employing the statistical technique of average differences. The debt is represented by five accounting and financial indicators: Short-term Debt, Long Term Debt, Total Debt, Net Debt, and LRF debt index. The results indicate that the enactment of LRF changed the public debt of these municipalities; that during the first administration after the LRF (2001-2004) the changes observed in 2000 deepened, whereas in the second administration after LRF (2005-2008) the debt has not changed in relation to the previous administration, going to show stability. Keywords: Public debt. Brazilian municipalities. Fiscal Responsibility Act.El objetivo de este trabajo es comprobar si el patrón de endeudamiento pública de los municipios con una población entre 100.000 y 1 millón de habitantes fue cambiado después de el advenimiento de la Ley de Responsabilidad Fiscal. Se analizaron los años 1998, 2000, 2004 y 2008. La metodología que caracteriza a la investigación, la literatura y los documentos descriptivos. El problema es el enfoque cuantitativo, empleando la técnica estadística de las diferencias de medias. La deuda municipal está representado por los cinco indicadores de la contabilidad y financieros: Deuda a corto plazo, deuda a largo plazo, la deuda total, la deuda neta y la deuda Ratio LRF. Los resultados indican que la promulgación de la LRF afectado el patrón de endeudamiento de los municipios de tamaño medio, que el primer período después de la LRF (2001-2004) profundizó los cambios observados en el año 2000 y el segundo plazo después de la LRF (2005 a 2008), la deuda municipal no ha cambiado en comparación con la administración anterior, va a mostrar la estabilidad. Palabras clave: Endeudamiento Pública. Municipios brasileños. Ley de Responsabilidad Fiscal. O objetivo deste artigo é verificar se o padrão de endividamento dos municípios brasileiros com população entre 100 mil e 1 milhão de habitantes foi alterado após o advento da Lei de Responsabilidade Fiscal. São analisados os exercícios de 1998, 2000, 2004 e 2008. A metodologia aplicada caracteriza a pesquisa como descritiva, bibliográfica e documental. A abordagem do problema é quantitativa, com emprego da técnica estatística de diferenças de médias. O endividamento municipal é representado por cinco indicadores contábil-financeiros: Endividamento de Curto Prazo, Endividamento de Longo Prazo, Endividamento Total, Endividamento Líquido e Índice de Endividamento LRF. Os resultados indicam que a promulgação da LRF alterou o padrão de endividamento dos municípios de porte médio; que na primeira gestão após a LRF (2001 a 2004) aprofundaram-se as mudanças observadas em 2000 e que na segunda gestão após a LRF (2005 a 2008) o endividamento municipal não se modificou em relação à gestão anterior, passando a mostrar estabilidade.Palavras-chave: Endividamento público. Municípios brasileiros. Lei de Responsabilidade Fiscal. Portal de Periódicos Eletrônicos da UFRN2014-01-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/ziphttps://periodicos.ufrn.br/ambiente/article/view/4128REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 No. 1 (2014): Jan./Jun.; 122-140REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 Núm. 1 (2014): Jan./Jun.; 122-140REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 6 n. 1 (2014): Jan./Jun.; 122-1402176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/4128/3994https://periodicos.ufrn.br/ambiente/article/view/4128/10183Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessGerigk, WillsonClemente, AdemirRibeiro, Flávio2019-10-09T22:35:15Zoai:periodicos.ufrn.br:article/4128Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:35:15Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT
EL PATRÓN DE LO ENDEUDAMIENTO PÚBLICA EN LOS MUNICIPIOS DE TAMAÑO MEDIO DESPUÉS DE LA LEY DE RESPONSABILIDAD FISCAL
O PADRÃO DO ENDIVIDAMENTO PÚBLICO NOS MUNICÍPIOS BRASILEIROS DE PORTE MÉDIO APÓS A LEI DE RESPONSABILIDADE FISCAL
title THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT
spellingShingle THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT
Gerigk, Willson
title_short THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT
title_full THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT
title_fullStr THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT
title_full_unstemmed THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT
title_sort THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT
author Gerigk, Willson
author_facet Gerigk, Willson
Clemente, Ademir
Ribeiro, Flávio
author_role author
author2 Clemente, Ademir
Ribeiro, Flávio
author2_role author
author
dc.contributor.author.fl_str_mv Gerigk, Willson
Clemente, Ademir
Ribeiro, Flávio
description The aim of this paper is to examine whether the pattern of the public debt of the Brazilian municipalities with population between 100,000 and 1 million was changed with the advent of the Fiscal Responsibility Act. We analyzed the years of 1998, 2000, 2004 and 2008. The applied methodology characterizes the research as descriptive, bibliographical and documental. The approach is quantitative, employing the statistical technique of average differences. The debt is represented by five accounting and financial indicators: Short-term Debt, Long Term Debt, Total Debt, Net Debt, and LRF debt index. The results indicate that the enactment of LRF changed the public debt of these municipalities; that during the first administration after the LRF (2001-2004) the changes observed in 2000 deepened, whereas in the second administration after LRF (2005-2008) the debt has not changed in relation to the previous administration, going to show stability. Keywords: Public debt. Brazilian municipalities. Fiscal Responsibility Act.
publishDate 2014
dc.date.none.fl_str_mv 2014-01-06
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/4128
url https://periodicos.ufrn.br/ambiente/article/view/4128
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/4128/3994
https://periodicos.ufrn.br/ambiente/article/view/4128/10183
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/zip
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 No. 1 (2014): Jan./Jun.; 122-140
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 Núm. 1 (2014): Jan./Jun.; 122-140
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 6 n. 1 (2014): Jan./Jun.; 122-140
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
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instacron_str UFRN
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reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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