Purpose Research dealing with earnings management in the public-sector context is
expanding. This paper aims to review the existing literature to understand how research is …

This paper has two main objectives. Firstly, it reviews relevant literature on the experiences
of different levels of governments worldwide in adopting public sector accrual accounting …

Purpose The purpose of this paper is to examine earnings management practices in local
governments (LGs). The implementation of accrual accounting in LGs opens the way for …

Implementing climate policies and programmes in cities requires substantial investments
that inevitably entangle climate action with urban climate finance—the mechanisms and …

Our research has as main objective a short review of the aspects approached at the
European level regarding the role that creative accounting plays in the life of an enterprise …

The purpose of the present work was to gauge the extent of the impact on earnings
management derived from the adoption of International Financial Reporting Standards …

This study investigates a contest of ideas that took place between public sector accrual
accounting (PSAA) and Government Finance Statistics (GFS) in the Australian state of New …

This paper analyses the impact of the institutionalisation of governance and budgetary
policies on the accountability of organisational actors from an institutional and critical …

Purpose Since the 1980s, governments worldwide have been implementing the move from
cash to accrual accounting. Scholars initially considered the appropriateness of this …

The aim of this paper is to analyze the implementation level of International Public Sector
Accounting Standards (IPSAS) in the member states of the European Union (EU). After an …