Debt as a motivation for earnings management by Portuguese municipalities?

被引：1

作者：

Ferreira, Augusta ^{[1
,2
]}

机构：

[1] Univ Aveiro, ISCA UA, Aveiro, Portugal

[2] CICF Inst Politecn Cavado & Ave, Barcelos, Portugal

来源：

PUBLIC MONEY & MANAGEMENT | 2024年 / 44卷 / 06期

关键词：

Agency theory; discretionary accruals; earnings management; indebtedness level; Portugal; positive accounting theory; public choice theory; CHARITABLE ORGANIZATIONS; LOCAL-GOVERNMENTS; DEPRECIATION; MANIPULATION; ACCRUALS; ZERO;

D O I：

10.1080/09540962.2023.2213849

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

IMPACTThis article focuses on earnings management in local government. Specifically, it examines whether politicians in Portuguese municipalities engage in earnings management due to indebtedness. The findings are critical for citizens/voters, as it enables them to evaluate potential inefficiencies in the management of public resources. The author recommends that standard setters make improvements in accounting standards to minimize the opportunity for accounting discretion at the local level.

引用

页码：472 / 483

页数：12

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