Do dano ao erário à inelegibilidade: uma análise das prestações de contas de gestores municipais de Goiás à luz de fatores ambientais.

This study aims to identify from the analysis of damage to the treasury which are the environmental factors that impact on the probability of municipal managers being included in the ineligible list. For this, it was applied to the logistic regression technique to data from 612 accountability processes from 2008 to 2016. Results show that environmental factors like the distance of a municipality in relation to the capital and rendering of accounts in the electoral year impact on the ineligibility of municipal public managers. Thus, municipalities located far from the capital, that is, less close to the Court of Accounts headquarters, showed more probability of managers being included in the ineligibility list. In addition, the rendering of accounts for periods that coincided with the year of municipal elections showed that they were more likely to have a greater chance of ineligibility for managers. [ABSTRACT FROM AUTHOR]