Journal of Public Budgeting, Accounting & Financial Management: Volume 36 Issue 3

Guest editorial: From walking to running – What's the next step for earnings management research in public sector organizations?

Pierre Donatella, Marco Bisogno, Sandra Cohen, Odd J. Stalebrink

Earnings management in local governments under a soft control regime

Ane Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk, Are Oust

This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian…

Mayor re-election and earnings management: evidence from Portuguese municipalities

Augusta Ferreira

The aim of this paper is to investigate whether Mayors in Portugal engage in earnings management close to zero with the motivation of re-election.

Earnings management detection through budget execution. Insights from Greek municipalities

Ioanna Malkogianni

This study examines specific budget execution items (as proxies of vulnerability and sustainability) along with political factors to identify earnings management (EM) practices in…

Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy

Francesco Capalbo, Luca Galati, Claudio Lupi, Margherita Smarra

This paper aims to examine how proportional appropriation systems affect the quality of financial reporting in entities controlled by local governments.

The political economy of earnings management in municipally owned enterprises

Harry Müller, Marcus Sidki

Despite the growing body of empirical literature on earnings management in municipal bodies and enterprises on the municipal level, the theoretical foundations often remain…