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    Local government transparency across the election cycle: Do text and numbers tell the same story?

    Uploaded by Pierre Donatella     February 16, 2026     526  
    Author(s)
    Paper language
    English
    Keywords
    annual report; Election cycle; local government; sentiment analysis; transparency
    Category
    Financial accounting
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    To manage or reserve accruals? Evidence from a balanced-budget requirement reform Hot

    Uploaded by Pierre Donatella     March 03, 2023     1915  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; balanced-budget requirement; earnings management; incentives; municipalities; public sector; regulatory incentives; political incentives
    Category
    Financial accounting

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    From the journal
    Public Money & Management
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    2 results - showing 1 - 2