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Public Management Review Volume 15, 2013 - Issue 5
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Articles

Earnings Management Around Zero: A motivation to local politician signalling competence

Augusta Ferreira Instituto Superior de Contabilidade e Administração, University of Aveiro, Aveiro, PortugalCorrespondence[email protected]
,
João Carvalho Escola de Economia e Gestão, University of Minho, Braga, Portugal
&
Fátima Pinho Instituto Superior de Contabilidade e Administração, University of Aveiro, Aveiro, Portugal
Pages 657-686 | Published online: 03 Aug 2012

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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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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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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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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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Articles from other publishers (32)

Augusta Ferreira. (2023) Mayor re-election and earnings management: evidence from Portuguese municipalities. Journal of Public Budgeting, Accounting & Financial Management.
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Francesco Capalbo, Luca Galati, Claudio Lupi & Margherita Smarra. (2023) Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy. Journal of Public Budgeting, Accounting & Financial Management.
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Johnathon Cziffra, Steve Fortin & Zvi Singer. (2022) Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States. Review of Accounting Studies 28:2, pages 1035-1073.
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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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Guilong Cai, Xiaoxia Li, Bingxuan Lin & Danglun Luo. (2022) GDP manipulation, political incentives, and earnings management. Journal of Accounting and Public Policy 41:5, pages 106949.
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Luís Serra Coelho. (2022) Earnings management in municipal firms: evidence from Portugal. Journal of Public Budgeting, Accounting & Financial Management 34:4, pages 512-533.
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Francesco Capalbo, Claudio Lupi, Margherita Smarra & Marco Sorrentino. (2020) Elections and earnings management: evidence from municipally-owned entities. Journal of Management and Governance 25:3, pages 707-730.
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Cheol Liu, John Mikesell & Tima T. Moldogaziev. (2021) Public Corruption and Pension Underfunding in the American States. The American Review of Public Administration 51:6, pages 449-466.
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Sandra Cohen & Ioanna Malkogianni. (2021) Sustainability measures and earnings management: evidence from Greek municipalities. Journal of Public Budgeting, Accounting & Financial Management 33:4, pages 365-386.
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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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Fábio Moraes da Costa & Fernando Henrique Ferreira Carneiro Leão. (2021) Gerenciamento de resultados e ciclo eleitoral em municípios brasileiros. Revista de Administração Pública 55:3, pages 697-715.
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Margaret J. Greenwood & Lei Tao. (2020) Regulatory monitoring and university financial reporting quality: Agency and resource dependency perspectives. Financial Accountability & Management 37:2, pages 163-183.
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Odd J. Stalebrink & Pierre Donatella. (2020) Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach. The American Review of Public Administration 51:3, pages 227-245.
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Xiaoxia Li, Guilong Cai & Danglun Luo. (2020) GDP distortion and tax avoidance in local SOEs: Evidence from China. International Review of Economics & Finance 69, pages 582-598.
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Rick Anderson, Herbert Maks & Henk Klaassen. (2019) An exploratory study assessing compliance among municipal controllers and the possible explanations for their degree of compliance. Journal of Public Affairs 20:3.
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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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Salma Ibrahim, Muhammad Tahir & Kevin N'Guessan. 2020. Handbook of Research on Accounting and Financial Studies. Handbook of Research on Accounting and Financial Studies 343 364 .
Pierre Donatella, Mattias Haraldsson & Torbjörn Tagesson. (2019) Les cabinets d’audit et les coûts/honoraires des audits influencent-ils la gestion du résultat dans les municipalités suédoises ?. Revue Internationale des Sciences Administratives Vol. 85:4, pages 689-705.
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Pierre Donatella, Mattias Haraldsson & Torbjörn Tagesson. (2018) Do audit firm and audit costs/fees influence earnings management in Swedish municipalities?. International Review of Administrative Sciences 85:4, pages 673-691.
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Sandra Cohen, Marco Bisogno & Ioanna Malkogianni. (2019) Earnings management in local governments: the role of political factors. Journal of Applied Accounting Research 20:3, pages 331-348.
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Paulo Sérgio Almeida Santos, Josimar Pires da Silva, José Matias Pereira & Augusta Conceição Ferreira dos Santos. (2019) Evidencias de manipulación de resultados presupuestarios en el sector público: análisis cross-subnational para el Brasil. Cuadernos de Contabilidad 19:48, pages 1-14.
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Tam Nguyen & Teerooven Soobaroyen. (2018) Earnings Management by Non‐profit Organisations: Evidence from UK Charities. Australian Accounting Review 29:1, pages 124-142.
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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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Amanda W. Beck. (2018) Opportunistic financial reporting around municipal bond issues. Review of Accounting Studies 23:3, pages 785-826.
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Ana Maria Cunha, Augusta da Conceição Santos Ferreira & Maria José Fernandes. 2018. Handbook of Research on Modernization and Accountability in Public Sector Management. Handbook of Research on Modernization and Accountability in Public Sector Management 406 432 .
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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Ana Cunha, Augusta da Conceição Santos Ferreira & Maria José Fernandes. 2016. Global Perspectives on Risk Management and Accounting in the Public Sector. Global Perspectives on Risk Management and Accounting in the Public Sector 108 131 .
Johnathon Cziffra, Zvi Singer & Jing Zhang. (2021) Do Big 4 Auditors Consistently Provide Better Audit Quality? Evidence from Government Audits. SSRN Electronic Journal.
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Taufiq Arifin, Iftekhar Hasan & Rezaul Kabir. (2019) Does It Cost to Be Politically Connected? An Examination of the Grabbing Hand Hypothesis Using Corporate Taxes. SSRN Electronic Journal.
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Johnathon Cziffra, Steve Fortin & Zvi Singer. (2018) The Effects of Audit Market Concentration and Auditor Reputation on Audit Quality: Evidence from Government Auditors. SSRN Electronic Journal.
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Sandra Cohen & Ioanna Malkogianni. (2017) Earnings Management and Financial Sustainability in Greek Municipalities. SSRN Electronic Journal.
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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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