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Ineffective fiscal rules? : the effect of public sector accounting standards on budgets, efficiency, and accountability
Dorn, Florian; Gäbler, Stefanie; Rösel, Felix - In: Public choice 186 (2021) 3/4, pp. 387-412
Persistent link: https://www.econbiz.de/10012497688
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Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability
Dorn, Florian; Gaebler, Stefanie; Rösel, Felix - 2019
government efficiency developed differently after changes in accounting standards. Operating costs of administration, however …
Persistent link: https://www.econbiz.de/10012158018
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Infrastructure, institutions and identity : determinants of regional development : empirical evidence from Germany
Gäbler, Stefanie - 2020
Stefanie Gäbler prepared this study while she was working at the ifo Center for Public Finance and Political Economy. The study was completed in March 2020 and accepted as doctoral thesis by the Department of Economics at the University of Munich. It consists of six distinct empirical essays...
Persistent link: https://www.econbiz.de/10012483986
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Inequality, infrastructure, and institutions: Empirical studies in public economics and political economy
Dorn, Florian - 2021
, accountability, and government efficiency. Empirical identification strategies, endogeneity problems, and remaining caveats regarding … Institutionen die Haushaltsplanung, die Rechenschaft und die Effizienz der Regierung beeinflussen. In allen Kapiteln werden …
Persistent link: https://www.econbiz.de/10013164116
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Inequality, infrastructure, and institutions : empirical studies in public economics and political economy
Dorn, Florian - 2021
Institutionen die Haushaltsplanung, die Rechenschaft und die Effizienz der Regierung beeinflussen. In allen Kapiteln werden …
Persistent link: https://www.econbiz.de/10012807266
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Infrastructure, institutions and identity - Determinants of regional development: Empirical evidence from Germany
Gäbler, Stefanie - 2020
Stefanie Gäbler prepared this study while she was working at the ifo Center for Public Finance and Political Economy. The study was completed in March 2020 and accepted as doctoral thesis by the Department of Economics at the University of Munich. It consists of six distinct empirical essays...
Persistent link: https://www.econbiz.de/10012484751
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Does accrual accounting alter fiscal policy decisions? : evidence from Germany
Christofzik, Désirée I. - 2019
Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...
Persistent link: https://www.econbiz.de/10012265284
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Does accrual accounting alter fiscal policy decisions? : evidence from Germany
Christofzik, Désirée I. - 2019
Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...
Persistent link: https://www.econbiz.de/10012036183
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Effectiveness of the Office of the Auditor General in Enhancing Public Sector Accountability in Zimbabwe
Machinjike, Noell; Bonga, Wellington Garikai; hundi, … - 2021
The study examined the effectiveness of the Auditor General’s Office in enhancing public sector accountability in … the AG’s office exist to enhance accountability and transparency. Some recommendations from AG’s Office were not being … considered, hence affecting its effectiveness in fostering accountability. The study adopted a qualitative research approach …
Persistent link: https://www.econbiz.de/10013240003
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How does depreciations management affect subsequent fiscal performance? : the case of the Swiss cantons
Clémenceau, Maxime; Soguel, Nils - In: Swiss journal of economics and statistics 154 (2018) 1, pp. 1-15
Creative accounting allows governments and, more particularly, finance ministers to somehow manage financial reports to achieve specific and possibly self-interested goals. It is usually used to hide deficits. It sometimes also helps to present financial performance as being more worrisome than...
Persistent link: https://www.econbiz.de/10011963006