The Influence of Elections on the Accounting Choices of Governmental Entities
This paper investigates whether gubernatorial elections affect state governments’ accounting choices. We identify two accounts, the compensated absence liability account and the unfunded pension liability account, which provide incumbent gubernatorial candidates with flexibility for manipulation. We...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | en_US |
| Published: |
Wiley Blackwell
2013
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| Online Access: | http://hdl.handle.net/1721.1/76346 https://orcid.org/0000-0002-7469-9753 https://orcid.org/0000-0002-2221-5198 |