Fiscal rules and creative accounting : evidence from Japanese municipalities
Haruaki Hirota, Hideo Yunoue
| Year of publication: |
2022
|
|---|---|
| Authors: | Hirota, Haruaki ; Yunoue, Hideo |
| Published in: |
Journal of the Japanese and international economies : an international journal ; JJIE. - Amsterdam [u.a.] : Elsevier, ISSN 0889-1583, ZDB-ID 626389-6. - Vol. 63.2022, p. 1-18
|
| Subject: | Difference-in-differences | Creative accounting | Fiscal rule | Soft budget constraint | Stock-flow adjustments | Haushaltskonsolidierung | Fiscal consolidation | Bilanzpolitik | Accounting policy | Japan | Haushaltsdefizit | Budget deficit | Budgetrestriktion | Budget constraint | Finanzpolitik | Fiscal policy | Öffentliche Schulden | Public debt | Europäischer Stabilitätsmechanismus | European Stability Mechanism | Öffentliches Rechnungswesen | Public accounting | Regelbindung versus Diskretion | Rules versus discretion | Gemeindefinanzen | Local government finance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jjie.2021.101172 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013264567