Debt issuance incentives and creative accounting: Evidence from municipal mergers in Japan

Tsuyoshi Goto and Genki Yamamoto

Journal of the Japanese and International Economies, 2023, vol. 68, issue C

Abstract: Creative accounting has been a considerable problem in the field of governance and has caused serious economic issues. However, how governments determine the scale of creative accounting is unknown in the existing literature.

Keywords: Creative accounting; Municipal merger; Fiscal Common pool problem (search for similar items in EconPapers)
JEL-codes: H74 H81 R51 (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jjieco:v:68:y:2023:i:c:s088915832300014x

DOI: 10.1016/j.jjie.2023.101259

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