Ferreira, Augusta; Carvalho, João; Pinho, Fátima - In: Journal of Public Budgeting, Accounting & Financial … 32 (2020) 3, pp. 461-485
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...