Earnings management in public-sector organizations: a structured literature review

Autor:	Pierre Donatella, Marco Bisogno
Rok vydání:	2021
Předmět:	Public Administration business.industry Public sector Strategy and Management Structured literature review Context (language use) Accounting Accounting manipulation Creative accounting Earnings management Identification (information) Systematic review Business Macro
Zdroj:	Journal of Public Budgeting, Accounting & Financial Management. 34:1-25
ISSN:	1945-1814 1096-3367
DOI:	10.1108/jpbafm-03-2021-0035
Popis:	PurposeResearch dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.Design/methodology/approachThis study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored.FindingsThe critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises).Originality/valueThis study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::004412a18240826bec30acfd3754c852 https://doi.org/10.1108/jpbafm-03-2021-0035 Zobrazit plný text záznamu