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Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities

Journal article
Authors Pierre Donatella
Published in Public Money & Management
Volume 40
Issue 2
Pages 122–130
ISSN 0954-0962
Publication year 2020
Published at School of Public Administration
Pages 122–130
Language en
Keywords Accrual accounting, earnings management, financial performance adjustments, political competition, political incentives
Subject categories Business Administration, Public Administration Studies


Recent academic literature has addressed whether adjustment of reported financial performance (i.e. earnings management) occurs in municipalities. However, although this is a highly political environment where incentives for such manipulation are likely to exist, the majority of previous studies have neglected political explanatory factors. This paper extends the literature by examining the relationship between political competition and adjustments of reported financial performance in Swedish municipalities.

Page Manager: Webmaster|Last update: 9/11/2012

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