Earnings management in public-sector organizations: a structured literature review Pierre Donatella

https://psaar.net/media/reviews/photos/thumbnail/300x250s/47/19/cb/Journal-of-Public-Budgeting-Accounting-Financial-Management-75-1636905169.jpg
Uploaded by Pierre Donatella     Uploaded date: November 12, 2021    
371  
Publication date
June 23, 2021
Paper language
Abstract
Purpose: Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation. Design/methodology/approach: This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored. Findings: The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises). Originality/value: This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.
Preferred Citation
Bisogno, M., & Donatella, P. (2021). Earnings management in public-sector organizations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, online first.
Keywords
Earnings management; Creative accounting; Accounting manipulation; Public sector; Structured literature review
Email
This email address is being protected from spambots. You need JavaScript enabled to view it.
Category
  • Financial accounting
  • Other
Type of Paper
Published paper

How to get the paper

From the author (email)
This email address is being protected from spambots. You need JavaScript enabled to view it.

Newsletter Subscribe to our Newsletter to get all the latest news

Log In or Sign Up