Guest editorial: From walking to running – What's the next step for earnings management research in public sector organizations? Sandra Cohen

https://psaar.net/media/reviews/photos/thumbnail/300x250s/fb/08/02/JPBAFM-31-1724746891.jpg
Uploaded by Sandra Cohen     Uploaded date: August 27, 2024    
392  
Publication date
July 04, 2024
Paper language
Abstract
We are witnessing a growing recognition of earnings management as a research area in the context of public sector organizations. Nevertheless, compared with research in the private sector, the current state of earnings management research in public sector contexts is still in its early (i.e. “walking”) stages, and there is potential for further progress and advancement (i.e. “running”). In the next section, we summarize and discuss what we have learned from the research conducted so far, with a particular focus on the articles included in this special issue. In the third and final section, we discuss the future of the literature, highlighting what we believe to be promising areas for future research on earnings management in public sector organizations.

Preferred Citation
Donatella, P., Bisogno, M., Cohen, S. and Stalebrink, O.J. (2024), "Guest editorial: From walking to running – What's the next step for earnings management research in public sector organizations?", Journal of Public Budgeting, Accounting & Financial Management, Vol. 36 No. 3, pp. 269-276. https://doi.org/10.1108/JPBAFM-06-2024-230

Keywords
Earnings Management public sector
Category
  • Comparative Research
  • Financial accounting
  • Other
Type of Paper
Published paper

Newsletter Subscribe to our Newsletter to get all the latest news

Log In or Sign Up