Debt as a motivation for earnings management by Portuguese municipalities?
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10773/38942 |
Resumo: | This article examines whether politicians are motivated to engage in earnings management due to debt and if they use discretionary accruals in doing so. This knowledge could help prevent future misconduct by politicians and encourage regulatory bodies to reduce discretion in accounting standards. This study used quantitative methods: for example graphical analysis and regression models, including probit and panel data analysis. The results indicate that Portuguese municipalities have used discretionary accruals to engage in earnings management. However, the data suggests that earnings management was not motivated by debt. |
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Debt as a motivation for earnings management by Portuguese municipalities?Agency theoryDiscretionary accrualsEarnings managementIndebtedness levelPortugalPositive accounting theoryPublic choice theoryThis article examines whether politicians are motivated to engage in earnings management due to debt and if they use discretionary accruals in doing so. This knowledge could help prevent future misconduct by politicians and encourage regulatory bodies to reduce discretion in accounting standards. This study used quantitative methods: for example graphical analysis and regression models, including probit and panel data analysis. The results indicate that Portuguese municipalities have used discretionary accruals to engage in earnings management. However, the data suggests that earnings management was not motivated by debt.Taylor and Francis Group2024-12-15T00:00:00Z2023-06-15T00:00:00Z2023-06-15info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10773/38942eng0954-096210.1080/09540962.2023.2213849Ferreira, Augustainfo:eu-repo/semantics/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-02-22T12:14:45Zoai:ria.ua.pt:10773/38942Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:08:46.928014Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Debt as a motivation for earnings management by Portuguese municipalities? |
title |
Debt as a motivation for earnings management by Portuguese municipalities? |
spellingShingle |
Debt as a motivation for earnings management by Portuguese municipalities? Ferreira, Augusta Agency theory Discretionary accruals Earnings management Indebtedness level Portugal Positive accounting theory Public choice theory |
title_short |
Debt as a motivation for earnings management by Portuguese municipalities? |
title_full |
Debt as a motivation for earnings management by Portuguese municipalities? |
title_fullStr |
Debt as a motivation for earnings management by Portuguese municipalities? |
title_full_unstemmed |
Debt as a motivation for earnings management by Portuguese municipalities? |
title_sort |
Debt as a motivation for earnings management by Portuguese municipalities? |
author |
Ferreira, Augusta |
author_facet |
Ferreira, Augusta |
author_role |
author |
dc.contributor.author.fl_str_mv |
Ferreira, Augusta |
dc.subject.por.fl_str_mv |
Agency theory Discretionary accruals Earnings management Indebtedness level Portugal Positive accounting theory Public choice theory |
topic |
Agency theory Discretionary accruals Earnings management Indebtedness level Portugal Positive accounting theory Public choice theory |
description |
This article examines whether politicians are motivated to engage in earnings management due to debt and if they use discretionary accruals in doing so. This knowledge could help prevent future misconduct by politicians and encourage regulatory bodies to reduce discretion in accounting standards. This study used quantitative methods: for example graphical analysis and regression models, including probit and panel data analysis. The results indicate that Portuguese municipalities have used discretionary accruals to engage in earnings management. However, the data suggests that earnings management was not motivated by debt. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-06-15T00:00:00Z 2023-06-15 2024-12-15T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10773/38942 |
url |
http://hdl.handle.net/10773/38942 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
0954-0962 10.1080/09540962.2023.2213849 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/embargoedAccess |
eu_rights_str_mv |
embargoedAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Taylor and Francis Group |
publisher.none.fl_str_mv |
Taylor and Francis Group |
dc.source.none.fl_str_mv |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799137739673698304 |