the presence of different variables in explaining the level of indebtedness in both periods. In the first period (1991M1 …- 1998M12), only financial effort is relevant when explaining the level of indebtedness of the economic agents. In the second … statistically significant in the increase of the indebtedness level. The research supports that in the first period, the increase of …

objectives of social and economic development which they must know itself through the transparency norms, since these allow to …

can actually improve its transparency has still not been answered. Following the literature about the effect of the … pressure of globalisation on bureaucratic change, this paper compares the transparency of the figures for public finances found … according to the Ley de Transparecia y Accesso a la Información Pública - LTAIP (Transparency and access to public information …