Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service
Year of publication: |
2023
|
---|---|
Authors: | Columbano, Claudio ; Biondi, Lucia ; Bracci, Enrico |
Published in: |
Journal of Public Budgeting, Accounting & Financial Management. - Emerald Publishing Limited, ISSN 1945-1814, ZDB-ID 2070463-X. - Vol. 35.2023, 6, p. 240-261
|
Publisher: |
Emerald Publishing Limited |
Subject: | Healthcare | Accruals | Relevance | Public sector accounting | Smoothness |
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