... from 2005 to 2016, as well as data on elections and Mayor re-elections involving three political cycles. The methodologies employed were quantitative, including graphical and panel data regressions. Findings The results indicate that municipalities used discretionary accruals to engage in earnings...

...Augusta Ferreira; João Carvalho; Fátima Pinho Purpose The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals. Design/methodology/approach Quantitative methodology. Findings...