Torbjörn Tagesson

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

Uploaded by Pierre Donatella March 03, 2023 53

Author(s)

Paper language

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

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

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

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