M. Antónia Jesus

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

Uploaded by Susana Jorge March 19, 2019 973

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

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 1903

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

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 1612

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

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 1678

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

From Governmental Accounting to National Accounting: implications on the Portuguese Central Government deficit Hot

Uploaded by Susana Jorge August 20, 2014 1727

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)