Accounting basis adjustments and deficit reliability: Evidence from southern European countries

Maria Antónia Jesus and Susana Jorge ()

Revista de Contabilidad - Spanish Accounting Review, 2016, vol. 19, issue 1, 77-88

Abstract: Government accounting (GA) and National accounts (NA) are two reporting systems that, although aiming different purposes, are linked – public administrations’ financial information for the latter is provided by the former. Therefore, the alignment between the two systems is an issue for the reliability of the public sector aggregates finally obtained by the National Accounts.

Keywords: Governmental accounting; National accounts; Budgetary reporting; General Government Sector; Deficit; Contabilidad pública; Cuentas nacionales; Informe presupuestario; Sector General Gubernamental; Déficit (search for similar items in EconPapers)
JEL-codes: E01 H61 H62 H83 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:19:y:2016:i:1:p:77-88

DOI: 10.1016/j.rcsar.2015.01.004

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