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Guest editorial: From walking to running – What's the next step for earnings management research in public sector organizations?

Uploaded by Sandra Cohen     August 27, 2024     558  
Author(s)
Paper language
English
Keywords
Earnings Management public sector
Category
  • Comparative Research
  • Financial accounting
  • Other

How to get the paper

From the journal
https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-06-2024-230/full/html
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Why do politicians perceive the same financial conditions differently?

Uploaded by Pierre Donatella     August 14, 2024     438  
Author(s)
Paper language
English
Keywords
bias; financial conditions; local government; perception gap; Sweden
Category
Other

How to get the paper

From the journal
Public Administration
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Determinants of popular financial reporting: Evidence from Swedish municipalities Hot

Uploaded by Marco Bisogno     February 21, 2024     1192  
Author(s)
Paper language
English
Keywords
innovation and diffusion models; legitimacy theory; popular financial reporting; Sweden
Category
Financial accounting

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
https://onlinelibrary.wiley.com/doi/10.1002/pa.2909
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To manage or reserve accruals? Evidence from a balanced-budget requirement reform Hot

Uploaded by Pierre Donatella     March 03, 2023     1152  
Author(s)
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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Local politicians’ perceptions of financial conditions – do they align with financial indicators? Hot

Uploaded by Pierre Donatella     February 07, 2023     1123  
Author(s)
Paper language
English
Keywords
financial conditions; politicians; user; local government
Category
  • Financial accounting
  • Other

How to get the paper

From the journal
Local Government Studies
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Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event Hot

Uploaded by Pierre Donatella     November 18, 2021     1277  
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
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Earnings management in public-sector organizations: a structured literature review Hot

Uploaded by Pierre Donatella     November 12, 2021     1380  
Author(s)
Paper language
English
Keywords
Earnings management; Creative accounting; Accounting manipulation; Public sector; Structured literature review
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
pierre.donatella@kfi.se
From the journal
Journal of Public Budgeting, Accounting & Financial Management
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Further evidence on the relationship between audit industry specialisation and public sector audit quality Hot

Uploaded by Pierre Donatella     November 12, 2021     1314  
Author(s)
Pierre Donatella
Paper language
English
Keywords
Audit industry specialisation; Audit quality; Harmonisation
Category
Auditing

How to get the paper

From the author (email)
pierre.donatella@kfi.se
From the journal
Financial Accountability & Management
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CFO characteristics and opportunistic accounting choice in public sector organizations Hot

Uploaded by Pierre Donatella     November 12, 2021     1336  
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
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Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities Hot

Uploaded by Pierre Donatella     November 12, 2021     1256  
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
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