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Public Money & Management Volume 39, 2019 - Issue 6: Theme: Innovations in public sector financial and management accounting: for
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Original Articles

Manipulation of profits in Italian publicly-funded healthcare trusts

Salma IbrahimDepartment of Accounting, Finance & Informatics, Business School, Kingston University, Kingston-Upon-Thames, UK
,
Emmanouil NoikokyrisBusiness School, Kingston University, Kingston-Upon-Thames, UK
,
Gianluca FabianoBusiness School, Kingston University, Kingston-Upon-Thames, UK
&
Giampiero FavatoBusiness School, Kingston University, Kingston-Upon-Thames, UK;Department of Accounting, Finance & Informatics, Business School, Kingston University, Kingston-Upon-Thames, UK
Pages 428-435 | Published online: 26 Feb 2019

Citations (10)

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Read on this site (5)

Augusta Ferreira. (2023) Debt as a motivation for earnings management by Portuguese municipalities?. Public Money & Management 0:0, pages 1-12.
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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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David Boll, Harry Müller & Marcus Sidki. (2022) Determining the drivers of earnings management among municipal enterprises: Evidence from Germany. Public Money & Management 42:7, pages 501-510.
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Ioanna Malkogianni & Sandra Cohen. (2022) Earnings management in public hospitals: The case of Greek state-owned hospitals. Public Money & Management 42:7, pages 491-500.
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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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Articles from other publishers (5)

Claudio Columbano, Lucia Biondi & Enrico Bracci. (2023) Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 240-261.
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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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Stephanie Monteiro Miller. (2021) Nonprofit expense management and the zero-profit threshold. Pacific Accounting Review 33:4, pages 397-416.
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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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E. N. Valieva, R. R. Yarullin, N. N. Zhelonkin & A. S. Mayorskaya. 2021. Engineering Economics: Decisions and Solutions from Eurasian Perspective. Engineering Economics: Decisions and Solutions from Eurasian Perspective 191 200 .

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