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Defining the government's debt and deficit

Irwin, Timothy C. - In: Journal of economic surveys 29 (2015) 4, pp. 711-732

Persistent link: https://www.econbiz.de/10011382603

Accounting basis adjustments and deficit reliability : evidence from Southern European countries

Jesus, Maria Antónia; Jorge, Susana Margarida Faustino - In: Revista de contabilidad : RC-SAR 19 (2016) 1, pp. 77-88

Persistent link: https://www.econbiz.de/10011686385

Quality enhancements in Government Finance Statistics since the introduction of the euro : econometric evidence

Maurer, Henri; Keweloh, Sascha - 2017

place over the years. Sound Government Financial Statistics (GFS) data are indeed crucial in the context of the fiscal …

Persistent link: https://www.econbiz.de/10011752281

Accounting manipulations in public sector : an empirical analysis of European Union countries' accounts

Brunelli, Sandro; Giosi, Alessandro; Caiffa, Marco; … - In: International journal of managerial and financial … 17 (2025) 1, pp. 75-102

Persistent link: https://www.econbiz.de/10015325930

What do deficits tell us about debt? : empirical evidence on creative accounting with fiscal rules in the EU

Hagen, Jürgen von; Wolff, Guntram B. - 2006

Fiscal rules, such as the Excessive Deficit Procedure and the Stability and Growth Pact (SGP), aim at constraining government behavior. Milesi-Ferretti (2003) develops a model in which governments circumvent such rules by reverting to creative accounting. The amount of this depends on the...

Persistent link: https://www.econbiz.de/10010366529