Add to ORKGThe objectives of this study are to analyze the use of accounting information by local politicians in electoral campaign of last municipal elections (2013) and to identify factors that potentially explain such use, taking as reference the municipalities of region of Trás os Montes and Alto Douro. The results indicate that local politicians tend to use accounting information for municipal campaign’s purposes. The amounts of investments made and unpaid debts seem to be the type of information that is used in greater number. The results also indicate that municipality’s size and majority or minority of executiv
O objetivo deste estudo é demonstrar que as informações fornecidas pela Lei Orçamentária Anual de 20...
Esta pesquisa pretende estudar como denúncias e evidências de corrupção mobilizam partidos da oposiç...
Purpose The purpose of this paper is to examine earnings management practices in local governments (...
The objectives of this study are to analyze the use of accounting information by local politicians i...
The use of accounting information in the public sector is gaining more attention in recent years, bo...
The changes recommended by the New Public Management (NPM) in public accounting have given special a...
After more than thirty years of reforms in public sector accounting, marked by approximation to the ...
The motivation of this study was to observe the electoral process from the point of view of the exte...
The purpose of this paper is to research the use of accounting information by politicians. Based on ...
The present study aims to evaluate some of the impacts and effects of the proximity of the electoral...
Objetivo: O presente estudo tem como objetivo identificar as práticas fraudulentas de oneração da fo...
Analysing municipal councils in Brazil, this article contributes to the understanding of how politic...
This article aims at analysing the type of information, as well as its use and usefulness, by politi...
This article tests the hypothesis that the opportunistic manipulation of financial accounts by mayor...
O objetivo deste estudo é demonstrar que as informações fornecidas pela Lei Orçamentária Anual de 20...
O objetivo deste estudo é demonstrar que as informações fornecidas pela Lei Orçamentária Anual de 20...
Esta pesquisa pretende estudar como denúncias e evidências de corrupção mobilizam partidos da oposiç...
Purpose The purpose of this paper is to examine earnings management practices in local governments (...
The objectives of this study are to analyze the use of accounting information by local politicians i...
The use of accounting information in the public sector is gaining more attention in recent years, bo...
The changes recommended by the New Public Management (NPM) in public accounting have given special a...
After more than thirty years of reforms in public sector accounting, marked by approximation to the ...
The motivation of this study was to observe the electoral process from the point of view of the exte...
The purpose of this paper is to research the use of accounting information by politicians. Based on ...
The present study aims to evaluate some of the impacts and effects of the proximity of the electoral...
Objetivo: O presente estudo tem como objetivo identificar as práticas fraudulentas de oneração da fo...
Analysing municipal councils in Brazil, this article contributes to the understanding of how politic...
This article aims at analysing the type of information, as well as its use and usefulness, by politi...
This article tests the hypothesis that the opportunistic manipulation of financial accounts by mayor...
O objetivo deste estudo é demonstrar que as informações fornecidas pela Lei Orçamentária Anual de 20...
O objetivo deste estudo é demonstrar que as informações fornecidas pela Lei Orçamentária Anual de 20...
Esta pesquisa pretende estudar como denúncias e evidências de corrupção mobilizam partidos da oposiç...
Purpose The purpose of this paper is to examine earnings management practices in local governments (...