TY - JOUR AU - Prior, Diego AU - Martín-Pinillos Castellano, Ignacio AU - Pérez López, Gemma AU - Zafra Gómez, José Luis PY - 2019 UR - http://hdl.handle.net/10481/57354 AB - This paper examines cost efficiency in the Spanish municipal public sector, in a specific geographic area (the Canary Isles, Spain), with respect to financial condition and different types of municipal debt. The study focuses on municipalities... AB - Este trabajo examina la eficiencia de costes para el caso particular del sector público municipal español, concretamente, para el caso de los municipios canarios, poniendo especial énfasis en áreas relacionadas con la condición financiera y... LA - eng PB - Revista de Contabilidad KW - Financial condition KW - Local public sector KW - Order-m TI - Cost efficiency and financial situation of local governments in the Canary Isles during the recession DO - 10.6018/rcsar.376091 ER -