Ferreira, Augusta da Conceição Santos - In: Journal of Public Budgeting, Accounting & Financial … 36 (2023) 3, pp. 296-319
with the motivation of re-election. Design/methodology/approach The data used in this study were annual financial … to zero, and re-election seems to be a motivation for earnings management behaviour. Furthermore, the results suggest … theoretical level, it makes it possible to identify whether re-election is a motivation for earnings management and, in this sense …