Pierre Donatella
Biographic Data
| ID | 4386930 |
|---|---|
| NAME | Pierre Donatella |
| GIVEN NAMES | Pierre |
| FAMILY NAME | Donatella |
| SIGNATURE | DONATELLA P |
| AFFILIATIONS | University of Gothenburg |
| ORCID | 0000-0002-8377-7805 |
| VERIFIED | Yes |
| TOTAL WORKS | 8 |
| TOTAL CITATIONS | 10 |
| AUTHOR COUNT | 8 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 2 |
Local government transparency across the election cycle: Do text and numbers tell the same story
This study examines how political pressure, as proxied by the election cycle, influences the alignment between textual sentiment and financial performance in municipal annual reports. Based on nearly 4000 reports prepared by Swedish municipalities (2010–2023), we apply sentiment analysis and fixed effects regression models. We find that textual sentiment is generally associated with financial performance. However, we also document a clear electio…
Determinants of popular financial reporting: Evidence from Swedish municipalities
This paper investigates popular financial reporting, to determine how contextual factors can favour or hinder its development. A balanced panel dataset from 289 Swedish municipalities spanning the period 2015–2021 is utilised for the empirical analysis, which is based on bivariate correlations and logistic regression models. The results are interpreted through the lens of legitimacy theory, integrated with innovation and diffusion models. The fin…
Why do politicians perceive the same financial conditions differently
Behavioral public administration research has provided empirical evidence of several perception biases when individuals process information. Building on these findings, we seek to advance the literature by analyzing politicians' financial perceptions of their own government. Drawing on the theory of motivated reasoning, we examine the context of Swedish municipalities and find financial perception gaps associated with politicians' party affiliati…
Local politicians’ perceptions of financial conditions – do they align with financial indicators
Throughout history, critics of democracy have doubted people’s ability to govern themselves. For example, are local politicians – who often lack any formal training in accounting or economics – really able to comprehend complex financial information? Previous studies addressing this issue are in short supply, and their results are generally pessimistic. The aim of this paper is to test which – if any – financial indicators are related to local po…
Reporting on Covid-19 – or not? Annual report disclosure of the pandemic as a subsequent event
Purpose This paper focuses on the extent to which Swedish municipalities identified and communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent the situational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19 information as a subsequent event in the annual reports of 2019. Design/methodology/approach Logistic regression models were used to est…
Earnings management in public-sector organizations: A structured literature review
Purpose Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation. Design/methodology/approach This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, …
Determinants of mandatory disclosure compliance in Swedish municipalities
Purpose The purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform. Design/methodology/approach The analysis of compliance is based on data from 289 Swedish municipalities for 2016, which is nearly two decades after the initial legal reform in which mandatory requirements were imposed by the Swedish government in an effor…
Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach
The selection of actuarial assumptions used to value state and local government pension liabilities is an important culprit of the looming state and local pension crisis in the U.S. Due to the impact these selection choices have on the value of pension liabilities and annual required contributions (ARC), pension plans are often said to make these choices opportunistically for purposes of freeing up budget resources and making pension funding look…
Local politicians’ perceptions of financial conditions – do they align with financial indicators
Throughout history, critics of democracy have doubted people’s ability to govern themselves. For example, are local politicians – who often lack any formal training in accounting or economics – really able to comprehend complex financial information? Previous studies addressing this issue are in short supply, and their results are generally pessimistic. The aim of this paper is to test which – if any – financial indicators are related to local po…
Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach
The selection of actuarial assumptions used to value state and local government pension liabilities is an important culprit of the looming state and local pension crisis in the U.S. Due to the impact these selection choices have on the value of pension liabilities and annual required contributions (ARC), pension plans are often said to make these choices opportunistically for purposes of freeing up budget resources and making pension funding look…
Determinants of mandatory disclosure compliance in Swedish municipalities
Purpose The purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform. Design/methodology/approach The analysis of compliance is based on data from 289 Swedish municipalities for 2016, which is nearly two decades after the initial legal reform in which mandatory requirements were imposed by the Swedish government in an effor…
Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach
The selection of actuarial assumptions used to value state and local government pension liabilities is an important culprit of the looming state and local pension crisis in the U.S. Due to the impact these selection choices have on the value of pension liabilities and annual required contributions (ARC), pension plans are often said to make these choices opportunistically for purposes of freeing up budget resources and making pension funding look…
Reporting on Covid-19 – or not? Annual report disclosure of the pandemic as a subsequent event
Purpose This paper focuses on the extent to which Swedish municipalities identified and communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent the situational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19 information as a subsequent event in the annual reports of 2019. Design/methodology/approach Logistic regression models were used to est…
Earnings management in public-sector organizations: A structured literature review
Purpose Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation. Design/methodology/approach This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, …
Determinants of popular financial reporting: Evidence from Swedish municipalities
This paper investigates popular financial reporting, to determine how contextual factors can favour or hinder its development. A balanced panel dataset from 289 Swedish municipalities spanning the period 2015–2021 is utilised for the empirical analysis, which is based on bivariate correlations and logistic regression models. The results are interpreted through the lens of legitimacy theory, integrated with innovation and diffusion models. The fin…
Why do politicians perceive the same financial conditions differently
Behavioral public administration research has provided empirical evidence of several perception biases when individuals process information. Building on these findings, we seek to advance the literature by analyzing politicians' financial perceptions of their own government. Drawing on the theory of motivated reasoning, we examine the context of Swedish municipalities and find financial perception gaps associated with politicians' party affiliati…
Local politicians’ perceptions of financial conditions – do they align with financial indicators
Throughout history, critics of democracy have doubted people’s ability to govern themselves. For example, are local politicians – who often lack any formal training in accounting or economics – really able to comprehend complex financial information? Previous studies addressing this issue are in short supply, and their results are generally pessimistic. The aim of this paper is to test which – if any – financial indicators are related to local po…
Local government transparency across the election cycle: Do text and numbers tell the same story
This study examines how political pressure, as proxied by the election cycle, influences the alignment between textual sentiment and financial performance in municipal annual reports. Based on nearly 4000 reports prepared by Swedish municipalities (2010–2023), we apply sentiment analysis and fixed effects regression models. We find that textual sentiment is generally associated with financial performance. However, we also document a clear electio…
Business (7 works) · Accounting (5 works) · Political science (5 works) · Auditing, Earnings Management, Governance (4 works) · Economics (4 works) · Finance (4 works) · Public Policy and Administration Research (4 works) · Fiscal Policies and Political Economy (3 works) · Actuarial science (2 works) · Corporate Social Responsibility Reporting (2 works)