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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 719

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

Determinants of mandatory disclosure compliance in Swedish municipalities Hot

Uploaded by Pierre Donatella November 12, 2021 1421

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

Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach Hot

Uploaded by Pierre Donatella November 12, 2021 1009

Author(s)

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

Do audit firm and audit costs/fees influence earnings management in Swedish municipalities? Hot

Uploaded by Pierre Donatella November 12, 2021 1493

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

Analyzing smart cities’ reporting: Do they report ‘smart’?

Uploaded by Sandra Cohen October 06, 2021 729

Author(s)

Paper language

English

Keywords

Smart cities; Integrated Popular Reporting; Integrated reporting; Popular reporting

Category

Comparative Research
Financial accounting

How to get the paper

From the author (email)

skaratzimas@aueb.gr

Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany Hot

Uploaded by Ellen Haustein September 17, 2021 1167

Author(s)

Paper language

English

Keywords

Usability; Local governments; Financial statements; Politicians; Local council; Citizens

Category

Financial accounting

How to get the paper

From the journal

https://www.emerald.com/insight/content/doi/10.1108/IJPSM-09-2020-0227/full/html

Features and drivers of citizen participation: Insights from participatory budgeting in three European cities Hot

Uploaded by Ellen Haustein September 17, 2021 1257

Author(s)

Paper language

English

Keywords

participatory budgeting; co-production; citizen participation; local governments; case-studies

Category

Other

How to get the paper

From the journal

https://www.tandfonline.com/doi/full/10.1080/14719037.2021.1963821

Co-creation and co-production in municipal risk governance – A case study of citizen participation in a German city

Uploaded by Ellen Haustein September 17, 2021 733

Author(s)

Paper language

English

Keywords

Public risk governance; citizen participation; co-creation; co-production; resilience

Category

Management accounting

How to get the paper

From the journal

https://doi.org/10.1080/14719037.2021.1972704

The Translation and Sedimentation of Accounting Reforms. A Comparison of the UK, Austrian and Italian Experiences Hot

Uploaded by Tobias Polzer September 14, 2021 2033

Author(s)

Paper language

English

Keywords

Accounting reforms; New Public Management; Translation; Public Sector; Sedimentation

Category

Comparative Research
Financial accounting
Performance measurement

Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil Hot

Uploaded by André Aquino September 10, 2021 1035

Author(s)

Paper language

English

Keywords

Institutional logic; Hybridization; Hybrid institutions; Role; Agency; Public finance

Category

Financial accounting
Other

How to get the paper

From the author (email)

aaquino@usp.br

From the journal

https://doi.org/10.1016/j.aos.2021.101297