Earnings management around zero : a motivation to local politician signalling competence
Year of publication: |
2013
|
---|---|
Authors: | Ferreira, Augusta da Conceição Santos ; Carvalho, João ; Pinho, Maria de Fátima |
Published in: |
Public management review. - Abingdon : Taylor & Francis, ISSN 1471-9037, ZDB-ID 2046437-X. - Vol. 15.2013, 5, p. 657-686
|
Subject: | Public accounting | agency theory | public choice theory | earnings management | municipalities | political competition | Neue politische Ökonomie | Public choice | Bilanzpolitik | Accounting policy | Prinzipal-Agent-Theorie | Agency theory | Öffentliches Rechnungswesen | Signalling | Theorie | Theory | Kommunalverwaltung | Local government | Politiker | Politicians |
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