[
Act on the Right of Access to Information 2015. Zakon o pravu na pristup informacijama, pročišćeni tekst zakona NN 25/13, 85/15. https://www.zakon.hr/z/126/Zakon-opravu-na-pristup-informacijama (accessed December 24, 2020).
]Search in Google Scholar
[
Akhmedov, A. and Zhuravskaya, E. 2004. Opportunistic political cycles: test in a young democracy setting. The Quarterly Journal of Economics 119 (4): 1301-38.10.1162/0033553042476206
]Search in Google Scholar
[
Alesina, A. and Perotti, R. 1996. Income distribution, political instability, and investment. European Economic Review 40 (6): 1203-28.10.1016/0014-2921(95)00030-5
]Search in Google Scholar
[
Alesina, A. and Perotti, R. 1999. Budget deficits and budget institutions. In Fiscal institutions and fiscal performance, edited by J. Poterba and J. von Hagen, 13-36. Chicago, IL: University of Chicago Press and NBER.
]Search in Google Scholar
[
Alt, J. E. and Lassen, D. D. 2003. Fiscal transparency and fiscal policy outcomes in OECD countries. Economic Policy Research Unit 1-40. doi:10.1080/1331677X.2021.1985570.
]Open DOISearch in Google Scholar
[
Alt, J. E. and Lassen, D. D. 2006a. Fiscal transparency, political parties, and debt in OECD countries. European Economic Review 50 (6): 1403-39.
]Search in Google Scholar
[
Alt, J. E. and Lassen, D. D. 2006b. Transparency, political polarization, and political budget cycles in OECD countries. American Journal of Political Science 50 (3): 530-50.
]Search in Google Scholar
[
Alt, J. E., Lassen, D. D. and Skilling, D. 2002. Fiscal transparency, gubernatorial approval, and the scale of government: evidence from the states. State Politics & Policy Quarterly 2 (3): 230-50.10.1177/153244000200200302
]Search in Google Scholar
[
Anessi-Pessina, E. and Sicilia, M. 2015. Biased budgeting in the public sector: evidence from Italian local governments. Local Government Studies 41 (6): 819-40.10.1080/03003930.2015.1012194
]Search in Google Scholar
[
Arellano, M. and Bover, O. 1995. Another look at the instrumental variable estimation of error-components models. Journal of Econometrics 68 (1): 29-51.10.1016/0304-4076(94)01642-D
]Search in Google Scholar
[
Ashworth, J., Geys, B., Heyndels, B. and Wille, F. 2006. Political competition and local government performance: evidence from Flemish municipalities. Paper presented at the Annual meeting of the European public choice society, Turku.
]Search in Google Scholar
[
Balaguer-Coll, M. T., Prior, D. and Tortosa-Ausina, E. 2016. On the determinants of local government debt: does one size fit all? International Public Management Journal 19 (4): 513-42.10.1080/10967494.2015.1104403
]Search in Google Scholar
[
Baltagi, B. H., Fingleton, B. and Pirotte, A. 2014. Estimating and forecasting with a dynamic spatial panel data model. Oxford Bulletin of Economics and Statistics 76 (1): 112-38.10.1111/obes.12011
]Search in Google Scholar
[
Benito, B. and Bastida, F. 2009. Budget transparency, fiscal performance, and political turnout: an international approach. Public Administration Review 69 (3): 403-17.10.1111/j.1540-6210.2009.01988.x
]Search in Google Scholar
[
Benito, B., Guillamón M.-D. and Ríos A.-M. 2021. Transparency and efficient management in local governments. Cities 115. 103234.10.1016/j.cities.2021.103234
]Search in Google Scholar
[
Blundell, R. and Bond, S. 1998. Initial conditions and moment restrictions in dynamic panel data models. Journal of Econometrics 87 (1): 115-43.10.1016/S0304-4076(98)00009-8
]Search in Google Scholar
[
Blundell, R., Bond, S. and Windmeijer, F. 2001. Estimation in dynamic panel data models: improving on the performance of the standard GMM estimator. In Nonstationary panels, panel cointegration, and dynamic panels, edited by B. H. Baltagi, T. B. Fomby and R. Carter Hill, 53-91. Bingley, England: Emerald Group Publishing Limited.10.1016/S0731-9053(00)15003-0
]Search in Google Scholar
[
Budget Act 2015. Zakon o proračunu, pročišćeni tekst zakona NN 87/08, 136/12, 15/15. Retrieved from https://www.zakon.hr/z/283/Zakon-o-prora%C4%8Dunu (accessed December 24, 2020).
]Search in Google Scholar
[
Cuadrado-Ballesteros, B. 2014. The impact of functional decentralization and externalization on local government transparency. Government Information Quarterly 31 (2): 265-77.10.1016/j.giq.2013.10.012
]Search in Google Scholar
[
da Cruz, N. F., Tavares, A. F., Marques, R. C., Jorge, S. and de Sousa, L. 2016. Measuring local government transparency. Public Management Review 18 (6): 866-93.10.1080/14719037.2015.1051572
]Search in Google Scholar
[
de Araujo, J. F. F. E. and Tejedo-Romero, F. 2016. Local government transparency index: determinants of municipalities’ rankings. International Journal of Public Sector Management 29 (4): 327-47.10.1108/IJPSM-11-2015-0199
]Search in Google Scholar
[
de Araujo, J. F. F. E. and Tejedo-Romero, F. 2018. Does gender equality affect municipal transparency: the case of Spain. Public Performance & Management Review 41 (1): 69-99.10.1080/15309576.2017.1362350
]Search in Google Scholar
[
del Sol, D. A. 2013. The institutional, economic and social determinants of local government transparency. Journal of Economic Policy Reform 16 (1): 90-107.10.1080/17487870.2012.759422
]Search in Google Scholar
[
Drazen, A. and Eslava, M. 2010. Electoral manipulation via voter-friendly spending: theory and evidence. Journal of Development Economics 92 (1): 39-52.10.1016/j.jdeveco.2009.01.001
]Search in Google Scholar
[
Działo, J., Guziejewska, B., Majdzińska, A. and Żółtaszek, A. 2019. Determinants of local government deficit and debt: evidence from Polish municipalities. Lex Localis 17 (4): 1033-56.
]Search in Google Scholar
[
Eagly, A. H., Karau, S. J. and Makhijani, M. G. 1995. Gender and the effectiveness of leaders: a meta-analysis. Psychological Bulletin 117 (1): 125-45.10.1037/0033-2909.117.1.125
]Search in Google Scholar
[
Ferejohn, J. 1999. Accountability and authority: toward a theory of political accountability. In Democracy, accountability, and representation, edited by A. Przeworski, S. C. Stokes and B. Manin, 131-53. Cambridge, UK: Cambridge University Press (Cambridge Studies in the Theory of Democracy).10.1017/CBO9781139175104.005
]Search in Google Scholar
[
Gerunov, A. 2016. Financial effects of fiscal transparency: a critique. Bulgaria: Bulgarian Economic Papers, bep-01-2016, St Kliment Ohridski University of Sofia, Faculty of Economics and Business Administration / Center for Economic Theories and Policies.
]Search in Google Scholar
[
Guillamón, M.-D. and Cuadrado-Ballesteros, B. 2021. Is transparency a way to improve efficiency? An assessment of Spanish municipalities. Regional Studies 55 (2): 221-233.10.1080/00343404.2020.1772964
]Search in Google Scholar
[
Guillamón, M.-D., Bastida, F. and Benito, B. 2011. The Determinants of Local Government’s Financial Transparency. Local Government Studies 37 (4): 391-406.10.1080/03003930.2011.588704
]Search in Google Scholar
[
Hameed, F. 2005. Fiscal transparency and economic outcomes. IMF Working Papers 5 (225): 45.
]Search in Google Scholar
[
Kaufmann, D. and Bellver, A. 2005. Transparenting transparency: Initial empirics and policy applications. SSRN Electronic Journal 1-73. doi:10.2139/ssrn.808664.
]Open DOISearch in Google Scholar
[
Klarić, M. 2017. Problems and developments in the croatian local self-government. Zbornik Radova Pravnog Fakulteta u Splitu 54 (4): 807-23.10.31141/zrpfs.2017.54.126.807
]Search in Google Scholar
[
Klomp, J. and de Haan, J. 2013. Conditional political budget cycles: a review of recent evidence. Public Choice 157 (3-4): 387-410.10.1007/s11127-013-0106-6
]Search in Google Scholar
[
Kopits, G. and Craig, J. 1998. Transparency in government operations, IMF Occasional Papers. 158. Washington, DC: International Monetary Fund.10.5089/9781557756978.084
]Search in Google Scholar
[
Laswad, F., Fisher, R. and Oyelere, P. 2005. Determinants of voluntary Internet financial reporting by local government authorities. Journal of Accounting and Public Policy 24 (2): 101-21.10.1016/j.jaccpubpol.2004.12.006
]Search in Google Scholar
[
Medina, B. and Antonio, J. 2015. Public administrations as gendered organizations. The case of Spanish municipalities. Revista Española de Investigaciones Sociológicas 149: 3-30.
]Search in Google Scholar
[
Milesi-Ferretti, G. M. 2004. Good, bad or ugly? On the effects of fiscal rules with creative accounting. Journal of Public Economics 88 (1-2): 377-94.
]Search in Google Scholar
[
Montes, G. C., Bastos, J. C. A. and de Oliveira, A. J. 2019. Fiscal transparency, government effectiveness and government spending efficiency: some international evidence based on panel data approach. Economic Modelling 79: 211-25.
]Search in Google Scholar
[
Nejašmić, I. and Njegač, D. 2001. Spatial (Regional) differences of demographic development of the Republic of Croatia. Paper presented at the 41st Congress of the European Regional Science Association: European Regional Development Issues in the New Millennium and Their Impact on Economic Policy, Zagreb.
]Search in Google Scholar
[
OECD 2002. OECD best practices for budget transparency. OECD Journal on Budgeting 1 (3): 7-14.10.1787/budget-v1-art14-en
]Search in Google Scholar
[
Ott, K., Bronić, M. and Petrušić, M. 2015. Budget transparency in Croatian counties, cities and municipalities (November 2014 – March 2015). Newsletter - An Occasional Publication of the Institute of Public Finance 16 (97): 1-13.10.3326/nle.2015.97
]Search in Google Scholar
[
Ott, K., Bronić, M., Petrušić, M., Stanić, B. and Prijaković, S. 2020. Budget transparency in Croatian counties, cities and municipalities: 2019 – April 2020. Newsletter - An Occasional Publication of the Institute of Public Finance 21 (119): 1-14.
]Search in Google Scholar
[
Ott, K., Mačkić, V. and Bronić, M. 2018. Budget transparency of local governments: the political economy of city and municipality budgets in Croatia. Drustvena istrazivanja 27 (4): 629-47.10.5559/di.27.4.03
]Search in Google Scholar
[
Ott, K., Mačkić, V. and Bronić, M. 2019. Political stubbornness and online local budget transparency in Croatia. Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 37 (2): 553-585.
]Search in Google Scholar
[
Padovano, F. and Ricciuti, R. 2009. Political competition and economic performance: evidence from the Italian regions. Public Choice 138 (3-4): 263-77.10.1007/s11127-008-9358-y
]Search in Google Scholar
[
Ríos, A.-M., Guillamón, M.-D., Benito, B. and Bastida, F. 2018. The influence of transparency on budget forecast deviations in municipal governments. Journal of Forecasting 37 (4): 457-74.10.1002/for.2513
]Search in Google Scholar
[
Rogoff, K. 1990. Equilibrium political budget cycles. The American Economic Review 80 (1): 21-36.
]Search in Google Scholar
[
Rogoff, K. and Sibert, A. 1988. Elections and macroeconomic policy cycles. The Review of Economic Studies 55 (1): 1-16.10.2307/2297526
]Search in Google Scholar
[
Roodman, D. 2009. A note on the theme of too many instruments. Oxford Bulletin of Economics and Statistics 71 (1): 135-58.10.1111/j.1468-0084.2008.00542.x
]Search in Google Scholar
[
Sedmihradska, L. and Haas, J. 2012. Budget transparency and fiscal performance: do open budgets matter? MPRA Paper No. 42260: Munich Personal RePEc Archive.
]Search in Google Scholar
[
Shi, M. and Svensson, J. 2002. Conditional political budget cycles. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=315248 (accessed December 2, 2020).
]Search in Google Scholar
[
Shi, M. and Svensson, J. 2003. Political budget cycles: a review of recent developments. Nordic Journal of Political Economy 29: 67-76.
]Search in Google Scholar
[
Shi, M. and Svensson, J. 2006. Political budget cycles: do they differ across countries and why? Journal of Public Economics 90 (8-9): 1367-89.10.1016/j.jpubeco.2005.09.009
]Search in Google Scholar
[
Shreeves, R. and Prpic, M. 2019. Women in politics in the EU: state of play. European Parliamentary Research Service (EPRS). Retrieved from https://www.europarl.europa.eu/thinktank/en/document.html?reference=EPRS_BRI(2019)635548 (accessed December 24, 2020).
]Search in Google Scholar
[
Stein, E., Talvi, E. and Grisanti, A. 1998. Institutional arrangements and fiscal performance: the Latin American experience, NBER Working Paper No. 6358. Cambridge, MA: National Bureau of Economic Research.10.3386/w6358
]Search in Google Scholar
[
Swianiewicz, P. 2002. Consolidation or fragmentation?: the size of local governments in Central and Eastern Europe. New York, NY: Local Government and Public Service Reform Initiative, Open Society Institute.
]Search in Google Scholar
[
Swianiewicz, P. 2010. If territorial fragmentation is a problem, is amalgamation a solution? An East European perspective. Local Government Studies 36 (2): 183-203.10.1080/03003930903560547
]Search in Google Scholar
[
Tavares, A. F. and da Cruz, N. F. 2020. Explaining the transparency of local government websites through a political market framework. Government Information Quarterly 37 (3): 101249.10.1016/j.giq.2017.08.005
]Search in Google Scholar
[
The World Bank 2015. Budget transparency initiative. Budget transparency: what, why, and how? Using budgets to empower people. https://siteresources.worldbank.org/EXTSOCIALDEVELOPMENT/Resources/244362-1193949504055/4348035-1352736698664/BT_What_Why_How.pdf (accessed December 24, 2020).
]Search in Google Scholar
[
Turley, G., McDonagh, J., McNena, S. and Grzedzinski, A. 2018. Optimum territorial reforms in local government: an empirical analysis of scale economies in Ireland. The Economic and Social Review 49 (4): 463-88.
]Search in Google Scholar
[
Veiga, L. G. and Veiga, F. J. 2007. Political business cycles at the municipal level. Public Choice 131 (1-2): 45-64.10.1007/s11127-006-9104-2
]Search in Google Scholar
[
Vicente, C., Benito, B. and Bastida, F. 2013. Transparency and Political Budget Cycles at municipal level. Swiss Political Science Review 19 (2): 139-56.10.1111/spsr.12036
]Search in Google Scholar
[
Woo, J. 2003. Economic, political, and institutional determinants of public deficits. Journal of Public Economics 87 (3-4): 387-426.
]Search in Google Scholar
[
Zafra-Gómez, J. L., López-Hernández, A. M. and Hernández-Bastida, A. 2009. Developing an alert system for local governments in financial crisis. Public Money & Management 29 (3): 175-81.10.1080/09540960902891731
]Search in Google Scholar
, 