Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States

Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States

Framed by the earnings management ap-proach, this paper addresses the relationship be-tween budgetary balances according to Govern-mental Accounting (GA) and National Accounts (NA), exploring factors that may explain both the materiality and diversity of the adjustments required when translating dat...

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Bibliographic Details
Main Authors: Susana Margarida JORGE, Maria Antonia JORGE DE JESUS, Raul M.S. LAUREANO
Format: Article
Language:English
Published: Babes Bolyai University 2014-12-01
Series:Transylvanian Review of Administrative Sciences
Subjects:
budgetary reporting, national accounts, adjustments, accounting basis, public defcit, central government.
Online Access:https://rtsa.ro/tras/index.php/tras/article/view/412

Internet

https://rtsa.ro/tras/index.php/tras/article/view/412

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