The financial health of local governments has attracted considerable interest over the past couple of decades. In this study, we follow a benchmarking perspective and introduce a multi-attribute financial evaluation model that allows peer assessments to be made, including comparisons overtime,...

Purpose – The purpose of this paper is to explore the coexistence of cash accounting and accrual accounting systems through an investigation of the roles they fulfill in Greek municipalities. Design/methodology/approach – The survey results are based on the answers of the financial...

Purpose – The purpose of this paper is to explore the coexistence of cash accounting and accrual accounting systems through an investigation of the roles they fulfill in Greek municipalities. Design/methodology/approach – The survey results are based on the answers of the financial...

The paper aims to examine earnings management practices in local governments, focusing on two Mediterranean countries, namely Greece and Italy that have comparable administration systems. According to public choice theory, the conflicting interests between politicians who pursue re-election and...