Journal of Public Budgeting, Accounting & Financial Management: Volume 33 Issue 4

Sustainability measures and earnings management: evidence from Greek municipalities

Sandra Cohen, Ioanna Malkogianni

This study analyses the engagement of Greek municipalities in earnings management activities through the manipulation of their accrual accounts. It aims at identifying whether…

Municipal financial vulnerability in pandemic crises: a framework for analysis

Emanuele Padovani, Silvia Iacuzzi, Susana Jorge, Liliana Pimentel

This paper explores how global pandemic crises affect the financial vulnerability of municipalities.

Unrecognized assets created by public-sector investments in health and social services

Deborah Milinkovic, Jeremiah Hurley, Arthur Sweetman, David Feeny, Jean-Éric Tarride, Christopher J. Longo, Susan McCracken

This paper analyzes two types of potential intangible public-sector assets for consideration by public-sector accounting boards. Government investments in health and social…

Linguistic tone of management discussion and analysis disclosures and the municipal debt market

Kevin T. Rich, Brent L. Roberts, Jean X. Zhang

As the management discussion and analysis (MD&A) section contains discretionary narrative disclosures regarding a government's yearly financial changes and status, the authors…

Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy

Michele Andreaus, Leonardo Rinaldi, Caterina Pesci, Andrea Girardi

The purpose of this paper is to explore the role of accountability in times of exception. The Italian government's account-giving practices are critically analysed with respect to…

Strategic management accounting in the public sector context: the case of the Swedish Transport Administration

Linda Höglund, Mikael Holmgren Caicedo, Maria Mårtensson, Fredrik Svärdsten

The objective of this paper is to generate further knowledge about strategic management accounting (SMA) in the public sector context. The authors attempt to do this through a…

Reputation and financial reporting in Finnish public organizations

Antti Rautiainen, Vilma Luoma-aho

This article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting…