Earnings management around zero: a motivation to local politician signalling competence
A Ferreira, J Carvalho, F Pinho - Public Management Review, 2013 - Taylor & Francis
Literature earnings management aims to determine what causes/motivates managers to
disclose earnings close to zero and to use this as an instrument to influence users' …
disclose earnings close to zero and to use this as an instrument to influence users' …
Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities
A Ferreira, J Carvalho, F Pinho - Journal of Public Budgeting …, 2020 - emerald.com
Purpose The main purpose of this paper is to evaluate if, motivated by political competition,
municipalities engage in earnings management practices through discretionary accruals …
municipalities engage in earnings management practices through discretionary accruals …
Mayor re-election and earnings management: evidence from Portuguese municipalities
A Ferreira - Journal of Public Budgeting, Accounting & Financial …, 2024 - emerald.com
Purpose The aim of this paper is to investigate whether Mayors in Portugal engage in
earnings management close to zero with the motivation of re-election. Design/methodology …
earnings management close to zero with the motivation of re-election. Design/methodology …
Debt as a motivation for earnings management by Portuguese municipalities?
A Ferreira - Public Money & Management, 2024 - Taylor & Francis
IMPACT This article focuses on earnings management in local government. Specifically, it
examines whether politicians in Portuguese municipalities engage in earnings management …
examines whether politicians in Portuguese municipalities engage in earnings management …
[HTML][HTML] Evidencias de manipulación de resultados presupuestarios en el sector público: análisis cross-subnational para el Brasil
PS Almeida-Santos, J Pires da Silva… - Cuadernos de …, 2018 - scielo.org.co
Este artículo indaga sobre los incentivos que podrían tener los gestores públicos de los
gobiernos regionales brasileños para manipular los resultados presupuestales como …
gobiernos regionales brasileños para manipular los resultados presupuestales como …
Motivações do gestor e instrumentos contabilísticos utilizados na gestão dos resultados: o caso das autarquias locais
ACS Ferreira - 2011 - search.proquest.com
Face aos princípios orientadores do New Public Management a política orçamental,
continuando a ser primordial na avaliação do desempenho do gestor público, deixou de ser …
continuando a ser primordial na avaliação do desempenho do gestor público, deixou de ser …
An exploratory study assessing compliance among municipal controllers and the possible explanations for their degree of compliance
R Anderson, H Maks, H Klaassen - Journal of Public Affairs, 2020 - Wiley Online Library
Municipal controllers are sometimes confronted with requests from managers that contradict
with the legal provisions. This raises the question how municipal controllers deal with these …
with the legal provisions. This raises the question how municipal controllers deal with these …
The Shift Analysis in Transparency and Accountability Degrees on Regional Financial Management
FF Rohma - … IAKP: Jurnal Inovasi Akuntansi Keuangan & …, 2024 - ejournal.polbeng.ac.id
Accrual-based accounting is an attempt by the International Public Sector Accounting
Standards Board (IPSASB) to increase transparency and accountability. As it develops, the …
Standards Board (IPSASB) to increase transparency and accountability. As it develops, the …
Evidence of manipulation of budgetary results in the public sector: Cross-subnational analysis for Brazil
PS Almeida-Santos, J Pires da Silva… - Cuadernos de …, 2018 - scielo.org.co
Abstract ALMEIDA-SANTOS, Paulo Sérgio; PIRES DA SILVA, Josimar; MATIAS-PEREIRA,
José and FERREIRA DOS SANTOS, Augusta Conceição. Evidence of manipulation of …
José and FERREIRA DOS SANTOS, Augusta Conceição. Evidence of manipulation of …
지방공기업의성과요인에관한연구: 기관장역할유형과관리역량중심으로
전성만 - 2017 - s-space.snu.ac.kr
본 연구는 공기업의 성과에 영향을 주는 요인을 분석하는 것이다. 공기업은 일반정부의
공공서비스 제공 기능을 책임지는 공공기관 유형으로 정부 (국민) 과의 대리인 관계에 있다 …
공공서비스 제공 기능을 책임지는 공공기관 유형으로 정부 (국민) 과의 대리인 관계에 있다 …