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    To manage or reserve accruals? Evidence from a balanced-budget requirement reform

    Uploaded by Pierre Donatella     March 03, 2023     53  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; balanced-budget requirement; earnings management; incentives; municipalities; public sector; regulatory incentives; political incentives
    Category
    Financial accounting

    How to get the paper

    From the journal
    Public Money & Management
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    Local politicians’ perceptions of financial conditions – do they align with financial indicators?

    Uploaded by Pierre Donatella     February 07, 2023     118  
    Author(s)
    Paper language
    English
    Keywords
    financial conditions; politicians; user; local government
    Category
    • Financial accounting
    • Other

    How to get the paper

    From the journal
    Local Government Studies
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    Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event

    Uploaded by Pierre Donatella     November 18, 2021     500  
    Author(s)
    Paper language
    English
    Keywords
    Annual report; Crisis; COVID-19; Disclosure; Public sector accounting; Subsequent event
    Category
    Financial accounting

    How to get the paper

    From the journal
    Journal of Public Budgeting, Accounting & Financial Management
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    Earnings management in public-sector organizations: a structured literature review

    Uploaded by Pierre Donatella     November 12, 2021     523  
    Author(s)
    Paper language
    English
    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)
    pierre.donatella@kfi.se
    From the journal
    Journal of Public Budgeting, Accounting & Financial Management
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    Further evidence on the relationship between audit industry specialisation and public sector audit quality

    Uploaded by Pierre Donatella     November 12, 2021     510  
    Author(s)
    Pierre Donatella
    Paper language
    English
    Keywords
    Audit industry specialisation; Audit quality; Harmonisation
    Category
    Auditing

    How to get the paper

    From the author (email)
    pierre.donatella@kfi.se
    From the journal
    Financial Accountability & Management
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    CFO characteristics and opportunistic accounting choice in public sector organizations

    Uploaded by Pierre Donatella     November 12, 2021     498  
    Author(s)
    Paper language
    English
    Keywords
    CFO; Compliance; Earnings management; Accounting choice; Upper echelons theory
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    Torbjorn.Tagesson@liu.se
    From the journal
    Journal of Management and Governance volume
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    Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities

    Uploaded by Pierre Donatella     November 12, 2021     468  
    Author(s)
    Pierre Donatella
    Paper language
    English
    Keywords
    Accrual accounting; Earnings management; Financial performance adjustments; Political competition; Political incentives
    Category
    Financial accounting

    How to get the paper

    From the journal
    Public Money & Management
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    Determinants of mandatory disclosure compliance in Swedish municipalities Hot

    Uploaded by Pierre Donatella     November 12, 2021     1108  
    Author(s)
    Pierre Donatella
    Paper language
    English
    Keywords
    Compliance; Disclosure; Isomorphism; Harmonization
    Category
    Financial accounting

    How to get the paper

    From the journal
    Journal of Public Budgeting, Accounting & Financial Management
    Read more
    Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach

    Uploaded by Pierre Donatella     November 12, 2021     600  
    Author(s)
    Paper language
    English
    Keywords
    public pension governance; opportunistic accounting; pension funding; discount rates
    Category
    Financial accounting

    How to get the paper

    From the journal
    The American Review of Public Administration
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    Do audit firm and audit costs/fees influence earnings management in Swedish municipalities?

    Uploaded by Pierre Donatella     November 12, 2021     430  
    Author(s)
    Paper language
    English
    Keywords
    audit cost; audit fee; audit firm; earnings management; municipality
    Category
    • Auditing
    • Financial accounting

    How to get the paper

    From the author (email)
    Mattias.Haraldsson@fek.lu.se
    From the journal
    International Review of Administrative Sciences
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