E. Anessi-pessina, M. Sicilia, and I. Steccolini, Budgeting and Rebudgeting in Local Governments: Siamese Twins?, Public Administration Review, vol.72, issue.6, pp.875-884, 2012.

D. L. Baker, Local Government Cutback Budgeting. the public manager, (spring), 2011.

C. Barbera, E. Guarini, and I. Steccolini, Italian Municipalities and the Fiscal Crisis: Four Strategies for Muddling Through, Financial Accountability & Management, vol.32, issue.3, pp.335-361, 2016.

C. Barbera, M. Jones, S. Korac, I. Saliterer, and I. Steccolini, Governmental financial resilience under austerity in Austria, England and Italy: how do local governments cope with financial shocks?, Public Administration, pp.1-38, 2017.

R. D. Behn, Leadership for Cut-Back Management. The Use of Corporate Strategy, Public Administration Review, vol.40, issue.6, pp.613-620, 1980.


G. Bouckaert, Measurement and Meaningful Management, Public Productivity and Management Review, issue.1, p.17, 1993.

F. Cabases, P. Pascual, and J. Valles, The effectiveness of institutional borrowing restrictions: Empirical evidence from Spanish municipalities, Public Choice, vol.131, 2007.

D. Cepiku and A. Bonomi-savignon, Governing cutback management: is there a global strategy for public administrations?, International Journal of Public Sector Management, vol.25, issue.6/7, pp.428-436, 2012.

D. Cepiku, R. Mussari, and F. Giordano, LOCAL GOVERNMENTS MANAGING AUSTERITY: APPROACHES, DETERMINANTS AND IMPACT, Public Administration, vol.94, issue.1, pp.223-243, 2016.

S. Cohen, K. Sotirios, and N. Vassilios-christos, The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece, Journal of Applied Accounting Research (Forthcoming). Available at SSRN, 2015.

C. Corte-dei, Relazione sulla gestione finanziaria degli Enti locali -esercizio, Corte dei Conti, 2014.

E. Cromwell and K. Ihlanfeldt, Local Government Responses to Exogenous Shocks in Revenue Sources: Evidence from Florida, National Tax Journal, vol.68, issue.2, pp.339-376, 2015.

C. Du-boys, Resilience patterns of French municipalities: a case study, Governmental Financial Resilience, pp.95-115, 2017.
URL : https://hal.archives-ouvertes.fr/hal-02057591

C. Du-boys and T. Eisinger, Les nouveaux arbitrages budgétaires en période d'austérité : Les communes face à leur décision en matière fiscale et tarifaire, AIRMAP annual conference (Association Internationale de Recherche en Management Public), 2016.

C. Boys and E. Padovani, Local reactions to the financial crisis: What influence of national context vs individual strategies? A comparative study on the effect of the 2008 crisis on French and Italian municipalities, EGPA (European Group of Public Administration) Annual Conference, 2016.
URL : https://hal.archives-ouvertes.fr/hal-01470232

A. Duit, RESILIENCE THINKING: LESSONS FOR PUBLIC ADMINISTRATION, Public Administration, vol.94, issue.2, pp.364-380, 2016.

A. Dunsire and C. Hood, Cutback Management in Public Bureaucracies: Popular Theories and Observed Outcomes in Whitehall, 1989.

&. Ernst and . Young, Overview and Comparison of Public Accounting and Auditing Practices in the 27 EU Member States: Prepared for Eurostat, 2012.

G. A. Gianakis and C. P. Mccue, Local Government Budgeting, 1999.

J. A. Hausman, Specification Tests in Econometrics, Econometrica, vol.46, pp.1251-1271, 1978.

D. Heald and . R. Hodges, Will "austerity" be a critical juncture in European public sector financial reporting?, Accounting, Auditing & Accountability Journal, vol.28, issue.6, pp.993-1015, 2015.

;. D. Ifel and G. Tetlow, Delivering Fiscal Squeeze by Cutting Local Government Spending, La finanza comunale in sintesi -rapporto 2016. Ifel: Roma, Italy. Innes, vol.36, pp.303-325, 2015.

B. Jacob and R. Hendrick, Assessing the Financial Condition of Local Governments, 2013.

, What Is Financial Condition and How Is It Measured?, pp.11-75

B. S. Jimenez, Strategic Planning and the Fiscal Performance of City Governments during the Great Recession, The American Review of Public Administration, vol.43, issue.5, pp.581-601, 2013.

B. S. Jimenez, Raise Taxes, Cut Services, or Lay Off Staff: Citizens in the Fiscal Retrenchment Process, Journal of Public Administration Research and Theory, vol.24, issue.4, pp.923-953, 2014.

W. Kickert, State Responses to the Fiscal Crisis in Britain, Germany and the Netherlands, Public Management Review, vol.14, issue.3, pp.299-309, 2012.

K. A. Klase, The intersection of flexible budgeting and cutback management: Factors affecting the responses of selected states to recent economic recessions, Public Finance & Management, vol.11, issue.2, pp.197-230, 2011.

S. Kuhlmann and H. Wollmann, INTRODUCTION TO COMPARATIVE PUBLIC ADMINISTRATION Administrative Systems and Reforms in Europe, 2014.

N. Lee, K. Morris, and A. Jones, Recession and Recovery: How UK Cities can Respond and Drive the Recovery, 2009.

C. H. Levine, Organizational decline and cutback management, Public Administration Review, vol.38, issue.4, pp.316-325, 1978.
DOI : 10.4324/9780429497964-20

C. H. Levine, More on cutback management: Hard questions for hard times, Public Administration Review, vol.39, pp.179-82, 1979.

M. Lodge and C. Hood, Into an Age of Multiple Austerities? Public Management and Public Service Bargains across OECD Countries, Governance, vol.25, issue.1, pp.79-101, 2012.

J. Loughlin, Nation, State and Region in Western Europe, Presses Interuniversitaires, pp.229-247, 1994.

D. B. Miller and T. Hokenstad, Rolling Downhill: Effects of Austerity on Local Government Social Services in the United States, Journal of Sociology & Social Welfare, vol.41, issue.2, pp.93-108, 2014.

P. Mouzet, L'essentiel des finances locales (6th editio.). Gualino Lextenso éditions. Observatoire des finances locales, Les finances des collectivités locales en, 2011.

E. Ongaro, The Napoleonic Administrative Tradition and Public Management Reform in France, pp.174-190, 2010.

E. Padovani, D. W. Young, and E. A. Scorsone, The Role of a Municipality's Financial Health in a Firm's Siting Decision, Business Horizon

E. Padovani and E. Scorsone, Measuring Financial Health of Local Governments A Comparative Framework, Yearbook of Swiss Administrative Sciences, pp.93-104, 2011.

S. Winterthur,

B. G. Peters, Governance Responses to the Fiscal Crisis-Comparative Perspectives, Public Money & Management, vol.31, issue.1, pp.75-80, 2011.

C. Pollitt, Cuts and Reforms -Public Services As We Move Into A New Era, Society and Economy, vol.32, issue.1, pp.17-31, 2010.

C. Pollitt, Politics, Administration, and Performance: a continui, but no one best way?ng search (Statskonto, 2012.

C. Pollitt and G. Bouckaert, Public Management Reform. A comparative analysis, 2011.

. Pricewaterhousecoopers, Collection of Information Related to the Potential Impact, including Costs, of Implementing Accrual Accounting in the Public Sector and Technical Analysis of the Suitability of Individual IPSAS Standards, prepared for Eurostat, pp.107-182395, 2013.

R. Raudla, J. W. Douglas, T. Randma-liiv, and R. Savi, The Impact of Fiscal Crisis on Decision-Making Processes in European Governments: Dynamics of a Centralization Cascade, Public Administration Review, vol.75, issue.6, pp.842-852, 2015.

R. Raudla, R. Savi, and T. Randma-liiv, Literature Review on Cutback Management, 2013.

I. Rubin, I. Longman-saliterer, M. Jones, and I. Steccolini, Shrinking the Federal Government: The Effect of Cutbacks on Five Federal Agencies, Governmental Financial Resilience, pp.1-16, 1985.

A. Schick, Repairing the Budget Contract between Citizens and the State, OECD Journal on Budgeting, vol.11, issue.3, pp.1-27, 2011.

A. Schick, Lessons from the crisis, OECD Journal on Budgeting, issue.3, 2012.

A. Schneider, Decentralization: Conceptualization and Measurement, Studies in Comparative International Development, vol.38, issue.3, p.32, 2003.

E. A. Scorsone and C. Plerhoples, Fiscal Stress and Cutback Management Amongst State and Local Governments. State and Local Government Review, vol.42, pp.176-187, 2010.

E. Scorsone and E. Padovani, Through the complexity of bankruptcy in local governments, Public Finance & Management, vol.14, issue.1, 2014.

M. Sommerfeld and P. L. Posner, The politics of fiscal austerity, OECD Journal on Budgeting, vol.13, issue.1, pp.141-174, 2013.

D. T. Stanley, Managing Fiscal Stress. The Crisis in the Public Sector, pp.95-122, 1980.

I. Steccolini, M. Jones, and I. Saliterer, Governmental Financial Resilience. International Perspectives on how Local Governments Face Austerity, 2017.

I. Steccolini, M. Jones, and I. Saliterer, Conclusion. In Governmental Financial Resilience, pp.229-240, 2017.

M. Verbeek, A Guide to Modern Econometrics, 2004.