Journal of Public Budgeting, Accounting & Financial Management: Volume 29 Issue 1

Earnings management in non-public companies: the case of for-profit hospice organizations

Kelly Noe, Dana A. Forgione, Pamela C. Smith, Hanni Liu

We examine earnings management in non-publicly listed companies, with a focus on for-profit (FP) hospice organizations, and extend the accounting earnings management literature to…

Financial condition of enterprise activities: an exploration of seaports

John Topinka

The purpose of this research is to examine fiscal health of a specific local enterprise operation: seaports. Seaports provide unique local services while spending and borrowing…

Policy diffusion as a means for improving national budget systems

Charles E. Menifield, LaShonda M. Stewart, Cal Clark, William P. Stodden

Substantial research has been conducted examining policy diffusion among both the American states and the nations of the developed world and to a somewhat lesser extent…

Experimental evidence about deficit reduction strategies: bias in measuring tax and spending preferences

Jennifer Dineen, Mark D. Robbins, Bill Simonsen

Fiscal conditions and budget constraints in the United States have placed solutions to budget deficit problems at the center of the public policy debate. Preferences for deficit…

Reforms in public sector accounting and budgeting in Indonesia (2003-2015): confusions in implementation

Tri Jatmiko Wahyu Prabowo, Philomena Leung, James Guthrie

This paper examines whether public sector reforms in a developing country is consistent with the principles of new public management (NPM). It examines whether Indonesian public…