"This book offers the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions, featuring discussions on risk assessment, transparency, and information disclosure"--Provided by publisher.

Impression management strategies in the chairmen's statements : evidence from the portuguese banking industry / Maria Borges, University of Aveiro, Portugal, Portugal, Jonas Oliveira, Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Portugal, Portugal, Graca...

"This book explores the future avenues of development in the management of social economy sectors (SES), including accounting, control in SES management, and measures of performance in SES management"--

The social economy (SE) has emerged as an interesting alternative for dealing with social problems. However, there are some concerns related to the abilities of these institutions regarding accountability. Thus, the present work aimed to determine if private social solidarity institutions (IPSS)...

Purpose: The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals. Design/methodology/approach: Quantitative methodology. Findings: Results indicate that, in those municipalities...

Literature earnings management aims to determine what causes/motivates managers to disclose earnings close to zero and to use this as an instrument to influence users' decisions. However, limited research has been carried out on this subject in the public sector. Therefore, the main purpose of...

In a period of heightened concern about fiscal consolidation in the euro area a politically expedient way of controlling the public budget is to cut public investment. A critical question, however, is whether or not political expediency comes at a cost, in terms of both long-term economic...