Does accrual accounting alter fiscal policy decisions? - Evidence from Germany
نویسندگان
چکیده
منابع مشابه
Accrual Budgeting and Fiscal Policy
* Marc Robinson is a European-based international consultant and trainer. This article was written when he was a senior economist in the Fiscal Affairs Department of the International Monetary Fund. The author gratefully acknowledges the valuable comments of Marco Cangiano, Ian Lienert, Gösta Ljungman, David Fjord Nielsen, Eivind Tandberg and participants in a seminar in the Fiscal Affairs Depa...
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ژورنال
عنوان ژورنال: European Journal of Political Economy
سال: 2019
ISSN: 0176-2680
DOI: 10.1016/j.ejpoleco.2019.07.003