Accounting basis adjustments and deficit reliability: Evidence from southern European countries
Government accounting (GA) and National accounts (NA) are two reporting systems that, although aiming different purposes, are linked – public administrations’ financial information for the latter is provided by the former. Therefore, the alignment between the two systems is an issue for the reliabil...
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| Publicat a: | Revista de Contabilidad |
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| Autors principals: | , |
| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Asociación Española de Profesores Universitarios de Contabilidad
2016
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| Matèries: | |
| Accés en línia: | https://www.redalyc.org/articulo.oa?id=359744749006 |
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