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Keywords: Blame avoidance
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Journal Articles
Behavioral responses to fiscal rules: evidence from Czech municipalities
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management 1–18.
Published: 03 February 2026
...Lucie Sedmihradská; Markéta Arltová Purpose The paper examines how the introduction of a debt rule affects local governments’ debt and savings management. The analysis explores anticipatory and compliance behavior driven by blame avoidance rather than direct financial sanctions in Czech...
