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    Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management? Hot

    Uploaded by Susana Jorge     March 19, 2019     1530  
    Author(s)
    Paper language
    English
    Keywords
    Budgetary reporting; National Accounts; deficit/surplus; adjustments management; accounting discretion; central government; EUROSTAT.
    Category
    • Comparative Research
    • International Accounting / Accounting Harmonization
    • Other

    How to get the paper

    From the journal
    https://onlinelibrary.wiley.com/doi/abs/10.1111/pbaf.12208
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    Exploring determinant factors of differences between Governmental Accounting and National Accounts budgetary balances in EU member-States Hot

    Uploaded by Susana Jorge     February 22, 2015     2525  
    Author(s)
    Paper language
    English
    Keywords
    Budgetary reporting, national accounts, adjustments, accounting basis, public deficit, central government.
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    TRAS-Transylvanian Review of Administrative Sciences
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    Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability? Hot

    Uploaded by Susana Jorge     November 29, 2014     2287  
    Author(s)
    Paper language
    English
    Keywords
    budgetary accounting and reporting, central government deficit/surplus, governmental accounting, national accounts
    Category
    Other

    How to get the paper

    From the author (email)
    susjore@fe.uc.pt
    From the journal
    IRAS
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    From Governmental Accounting into National Accounts: adjustments diversity and materiality with evidence from the Iberian countries’ Central Governments Hot

    Uploaded by Susana Jorge     October 05, 2014     2334  
    Author(s)
    Paper language
    English
    Keywords
    Governmental accounting, budgetary reporting, national accounts, central government,
    Category
    • International Accounting / Accounting Harmonization
    • Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    INNOVAR – Journal of Administrative and Social Sciences
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    From Governmental Accounting to National Accounting: implications on the Portuguese Central Government deficit Hot

    Uploaded by Susana Jorge     August 20, 2014     2397  
    Author(s)
    Paper language
    English
    Keywords
    Budgetary reporting; National Accounts; Adjustments; Public deficit.
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    Notas Económicas (FEUC)
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    5 results - showing 1 - 5