Local governmental management of discretionary and specific accruals

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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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Bibliographic Details
Main Author:	Pilcher, Robyn
Format:	Journal Article
Published:	Inderscience Publishers 2011
Subjects:	earnings management specific accruals local government discretionary accruals
Online Access:	http://hdl.handle.net/20.500.11937/23541

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