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11 results - showing 1 - 10
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Determinants of popular financial reporting: Evidence from Swedish municipalities
Uploaded by
Marco Bisogno
February 21, 2024
261
Author(s)
Pierre Donatella
Marco Bisogno
Paper language
English
Keywords
innovation and diffusion models; legitimacy theory; popular financial reporting; Sweden
Category
Financial accounting
How to get the paper
From the author (email)
mbisogno@unisa.it
From the journal
https://onlinelibrary.wiley.com/doi/10.1002/pa.2909
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To manage or reserve accruals? Evidence from a balanced-budget requirement reform
Uploaded by
Pierre Donatella
March 03, 2023
494
Author(s)
Pierre Donatella
Emmeli Runesson
Torbjörn Tagesson
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
493
Author(s)
Pierre Donatella
David Karlsson
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
715
Author(s)
Pierre Donatella
Mattias Haraldsson
Torbjörn Tagesson
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
778
Author(s)
Marco Bisogno
Pierre Donatella
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
750
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
762
Author(s)
Pierre Donatella
Torbjörn Tagesson
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
696
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
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Uploaded by
Pierre Donatella
November 12, 2021
1394
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
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Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach
Uploaded by
Pierre Donatella
November 12, 2021
974
Author(s)
Odd J. Stalebrink
Pierre Donatella
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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