Earnings management in local governments: the role of political factors
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-10-2018-0162
Abstract: Purpose The purpose of this paper is to examine earnings management practices in local governments (LGs). The implementation of accrual accounting in LGs opens the way for empirical research on the topic, as reporting high… read more here.
Keywords: factors earnings; accounting; management; local governments ... See more keywords