Accounting basis adjustments and deficit reliability: evidence from southern european countries
Governmental Accounting (GA) and National Accounts (NA) are two reporting systems that, although aiming different purposes, are linked – public administrations’ financial information for the latter is provided by the former. Therefore the alignment between the two systems is an issue to the reliabil...
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| Format: | article |
| Language: | eng |
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2016
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| Online Access: | http://hdl.handle.net/10071/10896 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/10896 |