...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Applied Economics >Does personal background influence a finance minister to cook the books? An investigation of creative accounting in Swiss cantons
【24h】

Does personal background influence a finance minister to cook the books? An investigation of creative accounting in Swiss cantons

机译：个人背景是否会影响财政部长的工作？瑞士各州的创意会计调查

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

This article aims to identify the factors influencing the use of creative accounting in the public sector. Its distinctive feature is that it sheds light on creative accounting when used, not to hide public deficits, but to conceal surpluses. It especially explores the impact of the finance minister's (FM)'s background on the phenomenon. We take advantage of the quasi-experimental settings of the Swiss cantons in which the financial management act sets out the possibility of implementing certain accounting gimmicks, including mainly additional depreciation' charges. These charges, which are depreciations in name only, enable the FM to artificially inflate expenses, thus increasing the deficit or reducing the surplus. Our panel data set of the 26 cantons over the period 1980-2012 includes a new data set of creative accounting and of 116 cantonal FMs. Our results indicate that the FMs cook the books irrespective of their personal or ideological background with the exception that trained economists tend to apply creative accounting more. Additionally, stringent fiscal rules urge FMs towards more surplus-hiding accounting.
机译：本文旨在确定影响创新会计在公共部门中使用的因素。它的独特之处在于，它在使用创意会计时会有所启发，而不是隐藏公共赤字，而是隐藏盈余。它特别探讨了财政部长（FM）的背景对这一现象的影响。我们利用瑞士各州的准实验环境，在该环境中，《财务管理法》规定了实施某些会计possibility俩的可能性，主要包括额外的折旧费用。这些费用只是名义上的折旧，使FM可以人为地增加支出，从而增加赤字或减少盈余。我们的1980-2012年间26个州的面板数据集包括一个新的创意会计数据集和116个州FM。我们的结果表明，除了受过训练的经济学家倾向于更多地应用创造性会计之外，FM的烹饪方法与他们的个人或思想背景无关。此外，严格的财政规则敦促FM进行更多的盈余隐藏会计。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号