Does accrual accounting improve municipalities' efficiency? : evidence from Germany
Year of publication: |
2015
|
---|---|
Authors: | Lampe, H. W. ; Hilgers, Dennis ; Ihl, C. |
Published in: |
Applied economics. - Abingdon : Routledge, ISSN 0003-6846, ZDB-ID 280176-0. - Vol. 47.2015, 40/42, p. 4349-4363
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Subject: | efficiency | accrual accounting | municipalities | stochastic frontier analysis | performance measurement | Deutschland | Germany | Technische Effizienz | Technical efficiency | Rechnungsabgrenzung | Accruals and deferrals | Öffentliches Rechnungswesen | Public accounting | Kommunalverwaltung | Local government | Effizienz | Efficiency | Performance-Messung | Performance measurement | Schätzung | Estimation |
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