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Budgetary balances adjustments from governmental accounting to national accounts in EU countries : can deficits be prone to management?
Jorge, Susana Margarida Faustino, (2018)
Accounting basis adjustments and deficit reliability : evidence from Southern European countries
Jesus, Maria Antónia, (2016)
The development of EPSAS : contributions from the literature
Caruana, Josette, (2019)