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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)
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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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)
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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CFO characteristics and opportunistic accounting choice in public sector organizations
Uploaded by
Pierre Donatella
November 12, 2021
498
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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Do audit firm and audit costs/fees influence earnings management in Swedish municipalities?
Uploaded by
Pierre Donatella
November 12, 2021
430
Author(s)
Pierre Donatella
Mattias Haraldsson
Torbjörn Tagesson
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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4 results - showing 1 - 4