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Uploaded by Marco Bisogno     February 21, 2024     386  
Paper language
Keywords
innovation and diffusion models; legitimacy theory; popular financial reporting; Sweden
Category
Financial accounting

How to get the paper

From the author (email)

Uploaded by Pierre Donatella     March 03, 2023     522  
Paper language
Keywords
Accrual accounting; balanced-budget requirement; earnings management; incentives; municipalities; public sector; regulatory incentives; political incentives
Category
Financial accounting

How to get the paper


Uploaded by Pierre Donatella     February 07, 2023     519  
Paper language
Keywords
financial conditions; politicians; user; local government
Category
  • Financial accounting
  • Other

How to get the paper

From the journal

Uploaded by Pierre Donatella     November 18, 2021     738  
Paper language
Keywords
Annual report; Crisis; COVID-19; Disclosure; Public sector accounting; Subsequent event
Category
Financial accounting

Uploaded by Pierre Donatella     November 12, 2021     804  
Paper language
Keywords
Earnings management; Creative accounting; Accounting manipulation; Public sector; Structured literature review
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)

Uploaded by Pierre Donatella     November 12, 2021     772  
Paper language
Keywords
Audit industry specialisation; Audit quality; Harmonisation
Category
Auditing

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From the author (email)

Uploaded by Pierre Donatella     November 12, 2021     791  
Paper language
Keywords
CFO; Compliance; Earnings management; Accounting choice; Upper echelons theory
Category
Financial accounting

How to get the paper

From the author (email)

Uploaded by Pierre Donatella     November 12, 2021     721  
Paper language
Keywords
Accrual accounting; Earnings management; Financial performance adjustments; Political competition; Political incentives
Category
Financial accounting

How to get the paper


Uploaded by Pierre Donatella     November 12, 2021     1423  
Paper language
Keywords
Compliance; Disclosure; Isomorphism; Harmonization
Category
Financial accounting

Uploaded by Pierre Donatella     November 12, 2021     1010  
Paper language
Keywords
public pension governance; opportunistic accounting; pension funding; discount rates
Category
Financial accounting

How to get the paper

11 results - showing 1 - 10
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