Browsing Fakultet for økonomi (ØK) by Journals "Journal of Public Budgeting, Accounting and Financial Management"
Now showing items 1-2 of 2
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Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review
(Journal article; Peer reviewed, 2021) -
Earnings management in local governments under a soft control regime
(Journal article; Peer reviewed, 2023)Purpose This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity ...