LOCAL GOVERNMENTS, UNEXPECTED DEPRECIATION AND FINANCIAL PERFORMANCE ADJUSTMENT

Financial Accountability and Management

Volumn 26, Issue 3, 2010, Pages 299-324

  Pilcher, Robyn ^a   Van Der Zahn, Mitchell ^a  

^a CURTIN UNIVERSITY   (Australia)

Author keywords

depreciation; discretionary accruals; financial performance adjustment; local government; specific accruals

Indexed keywords

EID: 84861561305     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/j.1468-0408.2010.00503.x     Document Type: Article

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