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Does accrual-based government financial information serve as an indicator of fiscal risks?

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Jin Kim & Il Hwan Chung. (2023) Accrual-Based Accounting and Fiscal Performance: Empirical Evidence from Higher Education Institutions. Public Performance & Management Review 46:4, pages 920-941.
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Andreas Bergmann. (2021) Editorial: Quality of financial information presented by public sector entities. Public Money & Management 41:8, pages 581-581.
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Articles from other publishers (1)

Francisco Bastida, Enrico Bracci & Zahirul Hoque. (2021) Accounting for unstable environments in the public sector: managing post-COVID-19 times. Journal of Public Budgeting, Accounting & Financial Management 34:1, pages 1-26.
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