Santos, Paula Gomes dosMartinho, Carla2023-09-112023-09-112021http://hdl.handle.net/10400.5/28546The objective of this work is to analyze if the data of Spain and Portugal, under the reporting mechanisms of the Directive 2011/7/EU, is comparable, allowing to foresee financial problems. One of the great challenges of public governance is taking measures to ensure financial sustainability. This study highlights the need to obtain comparable, reliable, and timely information in the European Union, urging for a common methodology between the member states.engFinancial Sustainability; European Union; Directive 2011/7/EUjournal article