Do Public Enterprises Manage Earnings? Evidence from Germany

• Published in: Current Trends in Public Sector Research: Proceedings of the 24th International Conference pp. 106 - 114
• Main Authors: Sidki, Marcus, Boll, David, Müller, Harry
• Format: Book Chapter
• Language: English
• Published: Czech Republic Masarykova univerzita nakladatelství 2020; Masaryk University Press
• Subjects: Accounting - Business Administration; Business Economy; Management; Earnings management; empirical accounting research; public enterprises

Earnings management is among the most extensively analysed topics of empirical accounting research since the 1980s. However, studies have focussed on commercial enterprises only and not yet properly covered the case of public enterprises. We try to close this research gap by modelling the management...