Accrual accounting earnings around zero in Greek municipalities : the relevance of political factors
Year of publication: |
2022
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Authors: | Cohen, Sandra ; Malkogianni, Ioanna |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8016, ZDB-ID 2170811-3. - Vol. 18.2022, 2, p. 137-162
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Subject: | bootstrap kernel density estimation | earnings management | Greek municipalities | opposition | public choice theory | re-elected mayors | Neue politische Ökonomie | Public choice | Griechenland | Greece | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | Kommunalverwaltung | Local government |
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