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Earnings management in local governments: the role of political factors

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References

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2008Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility998 cited
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1999Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures

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194 cited

2008CREATIVE ACCRUAL ACCOUNTING IN THE PUBLIC SECTOR: ‘MILKING’ WATER UTILITIES TO BALANCE MUNICIPAL BUDGETS AND ACCOUNTS102 cited

2011Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities100 cited

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2020Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities25 cited
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