Table 1 Overview of articles in special... | Emerald Publishing

Table 1

Overview of articles in special issue

Author(s)	Title	Research context	Data	Contribution to the earnings management literature in public-sector organizations
Ane Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk and Are Oust	Earnings management in local governments under a soft control regime	Local governments (Norway)	Panel data for the years 2003–2018	The introduction of a soft control regime seems to have little impact on municipalities’ financial reporting discipline. These empirical findings underscore that the motivations, not the control regime, may serve as decisive factors in explaining the prevalence of earnings management
Augusta Ferreira	Mayor re-election and earnings management: evidence from Portuguese municipalities	Local governments (Portugal)	Panel data for the years 2005–2016	The article provides empirical evidence regarding the role of earnings management in election politics. The findings indicate that earnings management is more pronounced in pre-election years. Still, no qualitative differences in earnings management were observed between municipalities led by first-time-elected mayors and those led by re-elected mayors
Ioanna Malkogianni	Earnings management detection through budget execution. Insights from Greek municipalities	Local governments (Greece)	Panel data for the years 2011–2019	The article utilizes budget execution items to comprehend the drivers behind earnings management. The empirical evidence highlights the consequential role of political factors in understanding earnings management within the local government context
Francesco Capalbo, Luca Galati, Claudio Lupi and Margherita Smarra	Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy	Municipally owned entities (Italy)	Panel data for the years 2010–2019	The empirical findings suggest that rules and regulations that reduce the spending capabilities of municipalities can result into controlled entities manipulating financial statements. The article offers insights into municipalities’ incentives to exert pressure on controlled entities
Harry Müller and Marcus Sidki	The political economy of earnings management in municipally owned enterprises	Municipally owned entities	Not applicable*	The article elaborates on theoretical foundations to guide future empirical research on earnings management in municipally owned entities

Author(s)	Title	Research context	Data	Contribution to the earnings management literature in public-sector organizations
Ane Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk and Are Oust	Earnings management in local governments under a soft control regime	Local governments (Norway)	Panel data for the years 2003–2018	The introduction of a soft control regime seems to have little impact on municipalities’ financial reporting discipline. These empirical findings underscore that the motivations, not the control regime, may serve as decisive factors in explaining the prevalence of earnings management
Augusta Ferreira	Mayor re-election and earnings management: evidence from Portuguese municipalities	Local governments (Portugal)	Panel data for the years 2005–2016	The article provides empirical evidence regarding the role of earnings management in election politics. The findings indicate that earnings management is more pronounced in pre-election years. Still, no qualitative differences in earnings management were observed between municipalities led by first-time-elected mayors and those led by re-elected mayors
Ioanna Malkogianni	Earnings management detection through budget execution. Insights from Greek municipalities	Local governments (Greece)	Panel data for the years 2011–2019	The article utilizes budget execution items to comprehend the drivers behind earnings management. The empirical evidence highlights the consequential role of political factors in understanding earnings management within the local government context
Francesco Capalbo, Luca Galati, Claudio Lupi and Margherita Smarra	Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy	Municipally owned entities (Italy)	Panel data for the years 2010–2019	The empirical findings suggest that rules and regulations that reduce the spending capabilities of municipalities can result into controlled entities manipulating financial statements. The article offers insights into municipalities’ incentives to exert pressure on controlled entities
Harry Müller and Marcus Sidki	The political economy of earnings management in municipally owned enterprises	Municipally owned entities	Not applicable*	The article elaborates on theoretical foundations to guide future empirical research on earnings management in municipally owned entities

Note(s): *This is a conceptual article not using any data