Rodríguez Bolívar, Manuel Pedro; Navarro Galera, Andrés - In: Accounting, Auditing & Accountability Journal 31 (2018) 8, pp. 2135-2164
Purpose: The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements. Design/methodology/approach: This paper analyses income...