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The reconciliation of primary accounting data for government entities and balances according to statistical measures : the case of the European excessive deficit procedure table 2
Dabbicco, Giovanna - In: OECD journal on budgeting (2013) 1, pp. 31-43
Persistent link: https://www.econbiz.de/10010243674
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Accounting representations of public debt and deficits in European central government accounts : an exploration of anomalies and contradictions
Biondi, Yuri - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 3, pp. 205-219
Persistent link: https://www.econbiz.de/10011587049
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Ineffective fiscal rules? : the effect of public sector accounting standards on budgets, efficiency, and accountability
Dorn, Florian; Gäbler, Stefanie; Rösel, Felix - 2019
International organizations have encouraged national governments to switch from traditional cash-based to business-like accrual accounting, on the presumption that long-run benefits may outweigh substantial implementation and operating costs. We use a quasi-experimental setting to evaluate...
Persistent link: https://www.econbiz.de/10012124477
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What do deficits tell us about debt? : empirical evidence on creative accounting with fiscal rules in the EU
Hagen, Jürgen von; Wolff, Guntram B. - In: Journal of banking & finance 30 (2006) 12, pp. 3259-3279
Persistent link: https://www.econbiz.de/10003394437
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Symposium on financial sustainability of the public sector : a critical issue for the stakeholders
Bergmann, Andreas (contributor) - In: Journal of public budgeting, accounting & financial … 26 (2014) 1, pp. 90-218
Persistent link: https://www.econbiz.de/10010358315
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A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting
Jones, Rowan H.; Caruana, Josette - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 3, pp. 265-282
Persistent link: https://www.econbiz.de/10010474801
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Will "austerity" be a critical juncture in European public sector financial reporting?
Heald, David; Hodges, Ron - In: Accounting, auditing & accountability journal 28 (2015) 6, pp. 993-1015
Persistent link: https://www.econbiz.de/10011407878
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What do deficits tell us about debt? : Empirical evidence on creative accounting with fiscal rules in the EU
Hagen, Jürgen von (contributor);  … - 2004
Fiscal rules, such as the excessive deficit procedure and the stability and growth pact (SGP), aim at constraining government behavior. Milesi-Ferretti (2003) develops a model in which governments circumvent such rules by reverting to creative accounting. The amount of this creative accounting...
Persistent link: https://www.econbiz.de/10002515704
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What do deficits tell us about debts? : Empirical evidence on creative accounting with fiscal rules in the EU
Hagen, Jürgen von; Wolff, Guntram B. - 2004
Persistent link: https://www.econbiz.de/10002517595