Add to ORKGThe internal stability pact is a necessary rule to let Italy fulfil the Stability and Growth Pact: however the accounting rule used in the two cases are different. In particular we compare the European accounting rules with the rules currently used to compute the deficit targeted by the internal stability pact. By using aggregate financial data on Italian municipalities for the period 2009-2011 and for municipalities of Emilia Romagna we compute the deficit: the contribution of municipalities to the national deficit is different according to the accounting system we use
This paper attempts to examine the impact of budget rules on fiscal performance by providing an empi...
AbstractGovernment accounting (GA) and National accounts (NA) are two reporting systems that, althou...
We examine the recent changes that have affected the Italian accounting scenario after the adoption ...
The internal stability pact is a necessary rule to let Italy fulfil the Stability and Growth Pact: h...
The 1999-2006 versions of the Italian Domestic Stability Pact had many shortcomings and a modest imp...
The Italian ‘Internal Stability Pact’ (ISP) has been introduced in 1999 in order to involve and enha...
The 1999-2006 versions of the Italian Domestic Stability Pact had many shortcomings and a modest imp...
The 1999-2006 versions of the Italian Domestic Stability Pact showed many pitfalls and a modest impa...
The 1999-2006 versions of the Italian Domestic Stability Pact had many shortcomings and a modest imp...
Since 2003, by the Maastricht Treaty the European Community started to emphasis more on the account...
With the issuing of Commission Regulation n. 1606/2002, which requires all EU listed companies to ad...
The requirement of applying International Financial Reporting Standards (IAS/IFRSs) in Italy is prod...
In the current situation, the structural effects of the Italian Domestic Stability "Pact" must be ca...
The Stability and Growth Pact sets a medium-term target for fiscal policy of a budgetary position 'c...
We study the impact of the domestic stability pact on the budget forecast errors of Italian municipa...
This paper attempts to examine the impact of budget rules on fiscal performance by providing an empi...
AbstractGovernment accounting (GA) and National accounts (NA) are two reporting systems that, althou...
We examine the recent changes that have affected the Italian accounting scenario after the adoption ...
The internal stability pact is a necessary rule to let Italy fulfil the Stability and Growth Pact: h...
The 1999-2006 versions of the Italian Domestic Stability Pact had many shortcomings and a modest imp...
The Italian ‘Internal Stability Pact’ (ISP) has been introduced in 1999 in order to involve and enha...
The 1999-2006 versions of the Italian Domestic Stability Pact had many shortcomings and a modest imp...
The 1999-2006 versions of the Italian Domestic Stability Pact showed many pitfalls and a modest impa...
The 1999-2006 versions of the Italian Domestic Stability Pact had many shortcomings and a modest imp...
Since 2003, by the Maastricht Treaty the European Community started to emphasis more on the account...
With the issuing of Commission Regulation n. 1606/2002, which requires all EU listed companies to ad...
The requirement of applying International Financial Reporting Standards (IAS/IFRSs) in Italy is prod...
In the current situation, the structural effects of the Italian Domestic Stability "Pact" must be ca...
The Stability and Growth Pact sets a medium-term target for fiscal policy of a budgetary position 'c...
We study the impact of the domestic stability pact on the budget forecast errors of Italian municipa...
This paper attempts to examine the impact of budget rules on fiscal performance by providing an empi...
AbstractGovernment accounting (GA) and National accounts (NA) are two reporting systems that, althou...
We examine the recent changes that have affected the Italian accounting scenario after the adoption ...