AN INVESTIGATION OF DISCRETIONARY ACCRUALS AND SURPLUS-DEFICIT MANAGEMENT: EVIDENCE FROM SWEDISH MUNICIPALITIES

Financial Accountability and Management

Volumn 23, Issue 4, 2007, Pages 441-458

  Stalebrink, Odd J ^a  

^a WEST VIRGINIA UNIVERSITY   (United States)

Author keywords

discretionary accruals; government; manipulation; surplus deficit management

Indexed keywords

EID: 78049468540     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/j.1468-0408.2007.00437.x     Document Type: Article

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