Keywords: Discretion
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management 1–29.
Published: 30 June 2026
... the regulatory discretion of the German setting. Using a longitudinal, hand-collected dataset from 15 state-level PSA frameworks. Public sector accounting standards Municipally owned companies Divergence Harmonization Earnings management Discretion Despite numerous harmonization efforts...

or Create an Account

Close subscription notice
Close access options