Issues

Earnings Management in Public Sector, Hybrid, and Non-profit Organizations

Guest editorial: From walking to running – What's the next step for earnings management research in public sector organizations?

Pierre Donatella; Marco Bisogno; Sandra Cohen; Odd J. Stalebrink
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Earnings management in local governments under a soft control regime

Ane Haugdal; Frode Kjærland; Levi Gårseth-Nesbakk; Are Oust
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Mayor re-election and earnings management: evidence from Portuguese municipalities

Augusta Ferreira
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Earnings management detection through budget execution. Insights from Greek municipalities

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

Francesco Capalbo; Luca Galati; Claudio Lupi; Margherita Smarra
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The political economy of earnings management in municipally owned enterprises

Harry Müller; Marcus Sidki
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