Accounting manipulations in public sector : an empirical analysis of European Union countries' accounts
Sandro Brunelli, Alessandro Giosi, Marco Caiffa, Riccardo Savio
| Year of publication: |
2025
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| Authors: | Brunelli, Sandro ; Giosi, Alessandro ; Caiffa, Marco ; Savio, Riccardo |
| Published in: |
International journal of managerial and financial accounting : IJMFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1753-6723, ZDB-ID 2465114-X. - Vol. 17.2025, 1, p. 75-102
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| Subject: | accounting manipulation | accrual accounting | earnings management | EDP | European fiscal policy | excessive deficit procedure | GA | government accounting | NA | national accounting | Öffentliches Rechnungswesen | Public accounting | EU-Staaten | EU countries | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | Rechnungswesen | Accounting | Finanzpolitik | Fiscal policy | Öffentlicher Sektor | Public sector | Haushaltsdefizit | Budget deficit | Volkswirtschaftliche Gesamtrechnung | National accounts |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJMFA.2025.142958 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015325930