Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities

• 成果类型: Article
• 署名作者: Van Lent, Laurence
• 署名单位: Tilburg University
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.1111/j.1475-679X.2012.00446.x
• 发表日期: 2012
• 页码: 477-494
• 关键词: discretionary accruals evidence; political budget cycles; economic-conditions; TRANSPARENCY; ACCOUNTABILITY; governors; voters