Budgetary balances adjustments from governmental accounting to national accounts in EU countries: can deficits be prone to management?

European Union (EU) countries are required to achieve deficit targets and are thus incentivized to use tools to keep within budgetary limits. This paper argues that accounting discretion might be used to manage some adjustments made during the translation of data from Governmental Accounting (GA) in...

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Bibliographic Details
Main Author: Jorge, S. (author)
Other Authors: Jesus, M. A. (author), Laureano, R. (author)
Format: article
Language:eng
Published: 2018
Subjects:
EUROSTAT
Accounting discretion
National accounts
Governmental accounting
Online Access:http://hdl.handle.net/10071/16691
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/16691

Internet

http://hdl.handle.net/10071/16691

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