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Public Money & Management Volume 32, 2012 - Issue 4
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Original Articles

Accruals and ‘accounting numbers management’ in UK executive agencies

Vicente PinaCorrespondence[email protected]
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,
María José ArcasView further author information
&
Caridad MartíView further author information
Pages 273-280 | Published online: 14 May 2012

Citations (20)

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Read on this site (6)

Pierre Donatella, Emmeli Runesson & Torbjörn Tagesson. (2023) To manage or reserve accruals? Evidence from a balanced-budget requirement reform. Public Money & Management 0:0, pages 1-10.
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Cecilia Langella, Eugenio Anessi-Pessina & Elena Cantù. (2021) What are the required qualities of auditors in the public sector?. Public Money & Management 41:6, pages 466-476.
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Pierre Donatella. (2020) Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities. Public Money & Management 40:2, pages 122-130.
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Salma Ibrahim, Emmanouil Noikokyris, Gianluca Fabiano & Giampiero Favato. (2019) Manipulation of profits in Italian publicly-funded healthcare trusts. Public Money & Management 39:6, pages 428-435.
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Marco Bisogno, Caroline Aggestam Pontoppidan, Ron Hodges & Francesca Manes-Rossi. (2019) Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions. Accounting in Europe 16:2, pages 219-235.
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Enrico Guarini. (2016) The day after: newly-elected politicians and the use of accounting information. Public Money & Management 36:7, pages 499-506.
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Articles from other publishers (14)

Elisa Bonollo. (2022) Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 1-27.
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John Richard Edwards. (2021) Cash to accruals accounting in British central government: A journey through time. Financial Accountability & Management 39:1, pages 40-59.
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Marco Bisogno & Pierre Donatella. (2021) Earnings management in public-sector organizations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management 34:6, pages 1-25.
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Pierre Donatella & Torbjörn Tagesson. (2020) CFO characteristics and opportunistic accounting choice in public sector organizations. Journal of Management and Governance 25:2, pages 509-534.
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Javier Garcia-Lacalle & Lourdes Torres. (2021) Financial Reporting Quality and Online Disclosure Practices in Spanish Governmental Agencies. Sustainability 13:5, pages 2437.
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Augusta Ferreira, João Carvalho & Fátima Pinho. (2020) Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities. Journal of Public Budgeting, Accounting & Financial Management 32:3, pages 461-485.
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Pavol Durana, Katarina Valaskova, Darina Chlebikova, Vladislav Krastev & Irina Atanasova. (2020) Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries. Risks 8:2, pages 57.
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Vicente Pina & Lourdes Torres. (2019) Online transparency and corporate governance in Spanish governmental agencies. Online Information Review 43:4, pages 653-675.
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Ron Hodges. (2018) How might harmonization influence the future prevalence of public sector creative accounting?. Tékhne 16:1, pages 3-14.
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Maria Jose Arcas & Caridad Martí. (2016) Financial Performance Adjustment in English Local Governments. Australian Accounting Review 26:2, pages 141-152.
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Rhys Andrews, Malcolm J. Beynon & Aoife M. McDermott. (2016) Organizational Capability in the Public Sector: A Configurational Approach. Journal of Public Administration Research and Theory 26:2, pages 239-258.
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Joseph Drew & Brian Dollery. (2015) Inconsistent Depreciation Practice and Public Policymaking: Local Government Reform in New South Wales. Australian Accounting Review 25:1, pages 28-37.
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Alketa Peci, Luciano Quintella & Ricardo Lopes Cardoso. (2012) Auditing government-nonprofit relations in the Brazilian post-reformist context. BAR - Brazilian Administration Review 9:4, pages 374-394.
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Ricardo Lopes Cardoso & Bernardo Guelber Fajardo. (2014) Public Sector Creative Accounting: A Literature Review. SSRN Electronic Journal.
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