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    Guest editorial: From walking to running – What's the next step for earnings management research in public sector organizations?

    Uploaded by Sandra Cohen     August 27, 2024     556  
    Author(s)
    Paper language
    English
    Keywords
    Earnings Management public sector
    Category
    • Comparative Research
    • Financial accounting
    • Other

    How to get the paper

    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-06-2024-230/full/html
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    Why do politicians perceive the same financial conditions differently?

    Uploaded by Pierre Donatella     August 14, 2024     438  
    Author(s)
    Paper language
    English
    Keywords
    bias; financial conditions; local government; perception gap; Sweden
    Category
    Other

    How to get the paper

    From the journal
    Public Administration
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    Determinants of popular financial reporting: Evidence from Swedish municipalities Hot

    Uploaded by Marco Bisogno     February 21, 2024     1192  
    Author(s)
    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 Hot

    Uploaded by Pierre Donatella     March 03, 2023     1151  
    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? Hot

    Uploaded by Pierre Donatella     February 07, 2023     1123  
    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 Hot

    Uploaded by Pierre Donatella     November 18, 2021     1277  
    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 Hot

    Uploaded by Pierre Donatella     November 12, 2021     1379  
    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 Hot

    Uploaded by Pierre Donatella     November 12, 2021     1314  
    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 Hot

    Uploaded by Pierre Donatella     November 12, 2021     1336  
    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 Hot

    Uploaded by Pierre Donatella     November 12, 2021     1256  
    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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