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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     1532  
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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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     2527  
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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Governmental budgetary reporting systems in the European Union: is the accounting basis relevant for the deficit reliability? Hot

Uploaded by Susana Jorge     November 29, 2014     2288  
Author(s)
Paper language
English
Keywords
budgetary accounting and reporting, central government deficit/surplus, governmental accounting, national accounts
Category
Other

How to get the paper

From the author (email)
susjore@fe.uc.pt
From the journal
IRAS
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From Governmental Accounting into National Accounts: adjustments diversity and materiality with evidence from the Iberian countries’ Central Governments Hot

Uploaded by Susana Jorge     October 05, 2014     2336  
Author(s)
Paper language
English
Keywords
Governmental accounting, budgetary reporting, national accounts, central government,
Category
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
INNOVAR – Journal of Administrative and Social Sciences
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From Governmental Accounting to National Accounting: implications on the Portuguese Central Government deficit Hot

Uploaded by Susana Jorge     August 20, 2014     2399  
Author(s)
Paper language
English
Keywords
Budgetary reporting; National Accounts; Adjustments; Public deficit.
Category
Other

How to get the paper

From the author (email)
susjor@fe.uc.pt
From the journal
Notas Económicas (FEUC)
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5 results - showing 1 - 5
 
 

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