This paper provides a broad review of the public sector accounting research in recent years,
including that undertaken in the US. An analysis of this research reveals a methodological …

The public sector has undergone a series of reforms, reforms that have had a great influence
on the development of public accounting and reporting system. We consider that the most …

Purpose This study analyses the engagement of Greek municipalities in earnings
management activities through the manipulation of their accrual accounts. It aims at …

This paper develops a conceptual framework that explains how existing opportunities and
incentives for committing financial statement fraud in government translate into the …

Purpose This paper investigates the earnings management (EM) practices of Portuguese
municipal firms (MFs), which are a special type of public-sector entity. Design/methodology …

We study the role of gender in sales behaviour using 336,401 daily institutional broker
transactions over two years. Female brokers appear more efficient at generating revenue …

While earnings manipulation has a broad literature in the private sector, there is a lack of
research on this topic in the public sector. This paper aims to explore the level of earnings …

With growing competition globally, SACCOs are directing their energies on investments to
enhance their efficiency and so as to survive extreme competition. However, the decision to …

The volatility of financial markets has highlighted the sensitivity of pension funding to
pension investment management and the risk exposure of pension investment portfolios. In …

This paper deals with financial sustainability within public financial management. The study
examines the relative amounts of financial resources that Norwegian municipalities invest in …