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How does depreciations management affect subsequent fiscal performance? The case of the Swiss cantons
Creative accounting allows governments and, more particularly, finance ministers to somehow manage financial reports to achieve specific and possibly self-interested goals. It is usually used to hide deficits. It sometimes also helps to present financial performance as being more worrisome than it a...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer International Publishing
2018
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC6214264/ https://www.ncbi.nlm.nih.gov/pubmed/30443500 http://dx.doi.org/10.1186/s41937-017-0017-4 |