What is it about?
This paper is a structured literature review on earnings management in the public sector.
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Why is it important?
Research dealing with earnings management in the public-sector context is expanding. This study examines how research is developing and points out gaps deserving further investigation.
Perspectives
The article shows that different but related streams of literature are emerging. So, further studies are needed!
Associate Professor Marco Bisogno
University of Salerno
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This page is a summary of: Earnings management in public-sector organizations: a structured literature review, Journal of Public Budgeting Accounting & Financial Management, June 2021, Emerald,
DOI: 10.1108/jpbafm-03-2021-0035.
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