Playing for keeps: local government distortion of depreciation accruals in response to high-stakes public policy-making

Drew, J

Playing for keeps: local government distortion of depreciation accruals in response to high-stakes public policy-making

Drew, J

Publication Type:: Journal Article
Citation:: Public Money and Management, 2018, 38 (1), pp. 57 - 64
Issue Date:: 2018-01-02

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Field	Value	Language
dc.contributor.author	Drew, J	en_US
dc.date.available	2017-03-09	en_US
dc.date.issued	2018-01-02	en_US
dc.identifier.citation	Public Money and Management, 2018, 38 (1), pp. 57 - 64	en_US
dc.identifier.issn	0954-0962	en_US
dc.identifier.uri	http://hdl.handle.net/10453/85133
dc.description.abstract	© 2018 CIPFA. Use of discretionary accounting accruals has long been recognized as a vehicle for earnings management in the private sector. More recently, evidence has emerged suggesting that public officials may similarly manipulate discretionary accruals in order to achieve ‘balanced’ operating results. This paper extends the previous literature on the manipulation of depreciation accruals to the realm of high-stakes public policy-making.	en_US
dc.relation.ispartof	Public Money and Management	en_US
dc.relation.isbasedon	10.1080/09540962.2017.1389542	en_US
dc.subject.classification	Political Science & Public Administration	en_US
dc.title	Playing for keeps: local government distortion of depreciation accruals in response to high-stakes public policy-making	en_US
dc.type	Journal Article
utslib.description.version	Published	en_US
utslib.citation.volume	1	en_US
utslib.citation.volume	38	en_US
utslib.for	1501 Accounting, Auditing And Accountability	en_US
utslib.for	1605 Policy And Administration	en_US
utslib.for	1503 Business And Management	en_US
utslib.for	1501 Accounting, Auditing And Accountability	en_US
utslib.for	1605 Policy And Administration	en_US
utslib.for	1503 Business And Management	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/DVC (Research)
pubs.organisational-group	/University of Technology Sydney/DVC (Research)/lnstitute for Public Policy and Governance
pubs.organisational-group	/University of Technology Sydney/Strength - IPPG - Institute for Public Policy and Governance
utslib.copyright.status	closed_access
pubs.issue	1	en_US
pubs.publication-status	Published	en_US
pubs.volume	38	en_US

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Abstract:

© 2018 CIPFA. Use of discretionary accounting accruals has long been recognized as a vehicle for earnings management in the private sector. More recently, evidence has emerged suggesting that public officials may similarly manipulate discretionary accruals in order to achieve ‘balanced’ operating results. This paper extends the previous literature on the manipulation of depreciation accruals to the realm of high-stakes public policy-making.

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http://hdl.handle.net/10453/85133