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An example of creative accounting in public sector: The private financing of infrastructures in Spain
9 references·6 citing·42 second hop
An example of creative accounting in public sector: The private financing of infrastructures in Spain (2007)An example of creative accounting in publ…Strategic Issues in Public-Private Partnerships: An International Perspective (2008)Strategic Issues in Public-Pr…Value for money tests and accounting treatment in PFI schemes (2003)Value for money tests and acc…Incomplete Contracts and Public Ownership: Remarks, and an Application to Public‐Private Partnerships (2003)Incomplete Contracts and Publ…Driving privately financed projects in Australia: what makes them tick? (2003)Driving privately financed pr…Good, bad or ugly? On the effects of fiscal rules with creative accounting (2002)Good, bad or ugly? On the eff…Appraising and Evaluating PFI for NHS Hospitals (2001)Appraising and Evaluating PFI…The Private Finance Initiative: Clarification of a Future Research Agenda (1999)The Private Finance Initiativ…Firms, Contracts, and Financial Structure (1995)Firms, Contracts, and Financi…Public Finance in Democratic Process. Fiscal Institutions and Individual Choice. (1968)Public Finance in Democratic …The Painful Effects of the Financial Crisis on Spanish Health Care (2014)The Painful Effects of the Fi…Accounting‐related research in PPPs/PFIs: present contributions and future opportunities (2012)Accounting‐related research i…Spanish healthcare public private partnerships: The ‘Alzira model’ (2011)Spanish healthcare public pri…Treinta Años de Investigación en Contabilidad y Gestión Pública en España (2010)Treinta Años de Investigación…Crucial silences: When accountability met PFI and finance capital (2009)Crucial silences: When accoun…A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE (2009)A BRIEF REVIEW OF CREATIVE AC…The Problem of Social Cost (1960)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)A Survey of Corporate Governance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)Are Public Private Partnerships value for money? (2005)Public–Private Partnerships: An International Performance Review (2007)Changing perceptions on PPP games: Demand risk in Irish roads (2013)A cost and performance comparison of Public Private Partnership and public hospitals in Spain (2016)Public Private partnerships in education and health in the global South: a literature review (2017)Policy analysis for the real world (1984)The Third Way: The Renewal of Social Democracy (1999)Underestimating Costs in Public Works Projects: Error or Lie? (2002)Fiscal Transparency: Concepts, Measurement and UK Practice (2003)Public-Private Partnerships, Government Guarantees, and Fiscal Risk (2006)Value for Money and Risk in Public–Private Partnerships (2012)From old public administration to new public management (1994)Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (1995)The “new public management” in the 1980s: Variations on a theme (1995)A Framework for Examining Accountability and Value for Money in the UK's Private Finance Initiative (2004)Public–private partnerships in the US and Canada: “There are no free lunches” (2005)Equilibrium Political Budget Cycles (1987)Elections and Macroeconomic Policy Cycles (1988)A Positive Theory of Fiscal Deficits and Government Debt (1990)The Causes of Fiscal Transparency: Evidence from the U.S. States (2006)What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU (2006)Second-Generation Fiscal Rules (2018)Tax Evasion and Voting: An Experimental Analysis (2002)A Solution to Fiscal Procyclicality: The Structural Budget Institutions Pioneered by Chile (2011)Keeping the Public Purse: An Experiment in Windfalls, Taxes, and the Incentives to Restrain Government (2013)Evaluating the Private Finance Initiative in the National Health Service in the UK (2003)Risk, PPPs AND THE Public Sector Comparator (2004)Highway Robbery? A Financial Analysis of Design, Build, Finance and Operate (DBFO) in UK Roads (2006)GOVERNANCE AND CHARITIES: AN EXPLORATION OF KEY THEMES AND THE DEVELOPMENT OF A RESEARCH AGENDA (2009)A review of studies on Public–Private Partnership projects in the construction industry (2009)Creating and Capturing Value in Public-Private Ties: A Private Actor's Perspective (2012)Are public–private partnerships a healthy option? A systematic literature review (2014)Public–private collaboration in the tourism sector: balancing legitimacy and effectiveness in local tourism partnerships. The Spanish case (2011)Public-Private Partnerships: a review of theory and practice of performance measurement (2014)Critical success factors of public–private partnership projects: a comparative analysis of the housing sector between Malaysia and Nigeria (2018)
this work references cited by second hop

References

  • 1995Firms, Contracts, and Financial Structure4,671 cited
  • 2003Incomplete Contracts and Public Ownership: Remarks, and an Application to Public‐Private Partnerships1,006 cited
  • 2002Good, bad or ugly? On the effects of fiscal rules with creative accounting370 cited
  • 1968Public Finance in Democratic Process. Fiscal Institutions and Individual Choice.308 cited
  • 2003Value for money tests and accounting treatment in PFI schemes227 cited
  • 2008Strategic Issues in Public-Private Partnerships: An International Perspective144 cited
  • 1999The Private Finance Initiative: Clarification of a Future Research Agenda138 cited
  • 2003Driving privately financed projects in Australia: what makes them tick?134 cited
  • 2001Appraising and Evaluating PFI for NHS Hospitals132 cited

Cited by

  • 2011Spanish healthcare public private partnerships: The ‘Alzira model’99 cited
  • 2009Crucial silences: When accountability met PFI and finance capital89 cited
  • 2012Accounting‐related research in PPPs/PFIs: present contributions and future opportunities86 cited
  • 2014The Painful Effects of the Financial Crisis on Spanish Health Care46 cited
  • 2009A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE24 cited

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  • 2010Treinta Años de Investigación en Contabilidad y Gestión Pública en España22 cited