Ferreira, Augusta da Conceição Santos - In: Journal of Public Budgeting, Accounting & Financial … 36 (2023) 3, pp. 296-319
Purpose The aim of this paper is to investigate whether Mayors in Portugal engage in earnings management close to zero with the motivation of re-election. Design/methodology/approach The data used in this study were annual financial information from Portuguese municipalities from 2005 to 2016,...