Earnings management in local governments: the role of political factors
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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
Explaining budget transparency through political factors
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DOI: 10.1177/0020852319847511
Abstract: This study analyses various factors that can affect the level of budget transparency. It focuses on several political characteristics, investigating a pool of 95 countries for the years 2006, 2008, 2010, 2012 and 2015. Findings… read more here.
Keywords: transparency political; budget transparency; explaining budget; political factors ... See more keywords
Do Political Factors Affect Fiscal Consolidation? Evidence From Spanish Regional Governments
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DOI: 10.1177/21582440221085002
Abstract: This paper empirically examines the political factors behind the different fiscal consolidation paths across Spanish regions over the period 2004 to 2017. Spanish regions provide an interesting case study due to both the strong fiscal… read more here.
Keywords: fiscal consolidation; factors affect; political factors; consolidation ... See more keywords
Keeping People in Place: Political Factors of (Im)mobility and Climate Change
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DOI: 10.3390/socsci8080228
Abstract: While those ‘trapped’ or who choose to stay in areas affected by climate change represent a substantial policy issue, there only a small amount of empirical work specifically targeting such populations. The scant attention that… read more here.
Keywords: mobility; political factors; climate change; immobility ... See more keywords
Investigating the Moderating Role of Political Factors on Internal Success Factors and Project Success: Empirical Evidence from Pakistan
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DOI: 10.3390/su15118910
Abstract: The global collective actions of countries are insufficient to meet the goals agreed upon under the Paris Agreement. On one hand, countries are trailing behind in meeting their renewable energy targets. On the other hand,… read more here.
Keywords: renewable energy; political factors; project success; success ... See more keywords