Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies
Abstract International organisations push for accrual accounting in the public sector. Accrual budgets should reveal the depreciation of public capital stocks and uncover implicit debt liabilities. Three recent studies evaluated the effect of accrual accounting in German local governments — with sur...
Αποθηκεύτηκε σε:
| Κύριοι συγγραφείς: | , , , , |
|---|---|
| Μορφή: | Artigo |
| Γλώσσα: | Alemão |
| Έκδοση: |
Sciendo
2020-09-01
|
| Σειρά: | Wirtschaftsdienst |
| Διαθέσιμο Online: | https://doi.org/10.1007/s10273-020-2742-z |
| Ετικέτες: |
Δεν υπάρχουν, Καταχωρήστε ετικέτα πρώτοι!
|