Earnings Management and Income Distribution Around a 'Breakeven or Near Breakeven Surplus' Benchmark with the Public Sector

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Earnings Management and Income Distribution Around a 'Breakeven or Near Breakeven Surplus' Benchmark with the Public Sector

An examination of an operating performance and earnings management linkage within the public sector is both topical and timely as government institutions and enterprises worldwide are increasing facing greater political and stakeholder scrutiny to improve financial performance and accountability. Em...

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Bibliographic Details
Main Authors:	Pilcher, Robyn, Van der Zahn, J-L.W.
Other Authors:	Robert Faff
Format:	Conference Paper
Published:	Accounting and Finance Association of Australia and New Zealand 2008
Subjects:	earnings management benchmarks income distribution Public sector local government
Online Access:	http://hdl.handle.net/20.500.11937/3596

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