Local governmental management of discretionary and specific accruals
Introduction of greater private sector-inspired practices during the past several decades has had Australian local government struggling to produce satisfactory figures for myriad stakeholders. Now, more than ever, motivation exists for local government to manipulate accounting numbers. A prime obje...
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| Format: | Journal Article |
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Inderscience Publishers
2011
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| Online Access: | http://hdl.handle.net/20.500.11937/23541 |