Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy

Autor:	Capalbo, Francesco, Galati, Luca, Lupi, Claudio, Smarra, Margherita
Zdroj:	Journal of Public Budgeting, Accounting & Financial Management, 2023, Vol. 36, Issue 3, pp. 343-362.
Databáze:	Emerald Insight
Externí odkaz:	http://www.emeraldinsight.com/doi/10.1108/JPBAFM-01-2023-0015 Zobrazit plný text záznamu