The effect of political budget cycle on local governments’ financial statements in a young democracy

Fuad Rakhman and Shahrokh Saudagaran

Public Money & Management, 2023, vol. 43, issue 5, 512-520

Abstract: This article investigates whether the political budget cycle exists among local governments in Indonesia by examining if there are significant decreases in surplus and cash holdings and increases in current liabilities around election years. Investigating the political budget cycle in Indonesia is important because it is a young democracy where the political budget cycle is usually more prevalent. As local governments’ financial reports are publicly available, concerned citizens can use the financial reports to detect the presence of political budget cycles and to assess their magnitude. This increases budget transparency which, in turn, increases accountability to voters—particularly at the local level.

Date: 2023
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1080/09540962.2023.2173369 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:43:y:2023:i:5:p:512-520

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RPMM20

DOI: 10.1080/09540962.2023.2173369

Access Statistics for this article

Public Money & Management is currently edited by Michaela Lavender

More articles in Public Money & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().