Exploring determinant factors of differences between governmental accounting and national accounts budgetary balances in EU member-states
Framed by the earnings management approach, this paper addresses the relationship between budgetary balances according to Governmental Accounting (GA) and National Accounts (NA), exploring factors that may explain both the materiality and diversity of the adjustments to be made when translating data...
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| Other Authors: | , |
| Format: | article |
| Language: | eng |
| Published: |
2015
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| Subjects: | |
| Online Access: | https://ciencia.iscte-iul.pt/public/pub/id/17812 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/8372 |