Political competition as a motivation for earnings management close to zero
The case of Portuguese municipalities
Bibliographic Data
| ID | 20201082 |
|---|---|
| Authors | Augusta Ferreira (0000-0003-1659-3309, Polytechnic Institute of Cávado and Ave), João Carvalho (0000-0002-9792-9259), João Baptista da Costa Carvalho (0000-0003-0593-6564, Polytechnic Institute of Cávado and Ave), Fátima Pinho (University of Aveiro) |
| Year | 2020 |
| Volume | 32 |
| Issue | 3 |
| Pages | 461-485 |
| Publication date | 2020-07-02 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-10-2018-0109 |
| OpenAlex | W3040651770 |
| Language | EN |
| Citations received | 8 |
| References cited | 35 |
Purpose The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals. Design/methodology/approach Quantitative methodology. Findings Results indicate that, in those municipalities where political competition is greatest, there is a greater tendency to report positive net earnings close to zero. This study also indicates that for such purpose, discretionary accruals are used. Originality/value The purpose of this paper is to respond to the lack of information in the area of earnings management in the public sector, to be able to evaluate responsibility, performance and efficiency regarding the allocation of public resources and the degree of satisfaction of citizens/voters' needs-accountability
Accountability · Accrual · Business · Earnings · Earnings Management · Economics · Economy · Originality · Political science · Politics · Portuguese · Public economics · Public sector · Auditing, Earnings Management, Governance · Fiscal Policies and Political Economy · Public Policy and Administration Research · Accounting
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| Unique citing works | 8 |
|---|---|
| Citations per year | 2 |
| Citation span | 2022 - 2026 (5) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 8 |