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Keywords: Vulnerability
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2024) 36 (3): 320–342.
Published: 12 January 2024
...Ioanna Malkogianni Purpose This study examines specific budget execution items (as proxies of vulnerability and sustainability) along with political factors to identify earnings management (EM) practices in Greek municipalities. Design/methodology/approach The study employs a sample of 1,831...
