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

    Uploaded by Susana Jorge     March 19, 2019     1005  
    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
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    Governmental Accounting maturity towards IPSASs and the approximation to National Accounts in the European Union Hot

    Uploaded by Susana Jorge     December 29, 2016     2104  
    Author(s)
    Paper language
    English
    Keywords
    Adjustments; central government; deficit/surplus; governmental accounting; national accounts
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    http://www.tandfonline.com/toc/lpad20/current#.VPTkbxGzXIV
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    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     1952  
    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
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    3 results - showing 1 - 3