Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities

被引：8

作者：

Van Lent, Laurence ^{[1
]}

机构：

[1] Tilburg Univ, Tilburg, Netherlands

来源：

JOURNAL OF ACCOUNTING RESEARCH | 2012年 / 50卷 / 02期

关键词：

DISCRETIONARY ACCRUALS EVIDENCE; POLITICAL BUDGET CYCLES; ECONOMIC-CONDITIONS; TRANSPARENCY; ACCOUNTABILITY; GOVERNORS; VOTERS;

D O I：

10.1111/j.1475-679X.2012.00446.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：477 / 494

页数：18

共 39 条

[1]

Alt J.E., 2002, STATE POLITICS POLIC, V2, P230, DOI DOI 10.1177/153244000200200302

[2]

Alt J.E., 2006, CAUSES FISCAL TRANSP

[3] Transparency, political polarization, and political budget cycles in OECD countries [J].

Alt, James E. ;

Lassen, David Dreyer .

AMERICAN JOURNAL OF POLITICAL SCIENCE, 2006, 50 (03) :530-550

[4] TRANSPARENCY AND ACCOUNTABILITY: EMPIRICAL RESULTS FOR US STATES [J].

Alt, James E. ;

Lowry, Robert C. .

JOURNAL OF THEORETICAL POLITICS, 2010, 22 (04) :379-406

[5]

[Anonymous], 1999, DEMOCRACY ACCOUNTABI

[6]

Atiase R., 1989, Contemporary Accounting Research, P526

[7] Earnings quality at initial public offerings [J].

Ball, Ray ;

Shivakumar, Lakshmanan .

JOURNAL OF ACCOUNTING & ECONOMICS, 2008, 45 (2-3) :324-349

[8] What is the Actual Economic Role of Financial Reporting? [J].

Ball, Ray .

ACCOUNTING HORIZONS, 2008, 22 (04) :427-432

[9]

Besley T., 2006, PRINCIPLED AGENTS PO

[10] Fiscal restraints and voter welfare [J].

Besley, Timothy ;

Smart, Michael .

JOURNAL OF PUBLIC ECONOMICS, 2007, 91 (3-4) :755-773

← 1 2 3 4 →