IDEAS home Printed from https://ideas.repec.org/a/nms/zoegun/10.5771-0344-9777-2020-4-479.html
   My bibliography  Save this article

Bilanzpolitik in kommunalen Unternehmen

Author

Listed:
  • Boll, David
  • Müller, Harry
  • Sidki, Marcus

Abstract

Earnings management enables a company’s management to intentionally produce financial statements that present an overly positive view. It is made possible by exploiting informational advantages the management possesses vis-à-vis its stakeholders. While usually a subject of research in the private sector, this study analyses whether earnings management is a phenomenon that also exists in the case of municipally-owned enterprises. Based on financial statement data for all German municipal enterprises that apply commercial accounting between 1998 and 2014, four different descriptive measures as well as Burgstahler/Dichev's (1997) statistical test are calculated. Results show indications for earnings management in municipal enterprises especially when they are organised by commercial law, or when lenders or private shareholders are more involved. Additionally, heterogeneous results for different sectors are found.

Suggested Citation

  • Boll, David & Müller, Harry & Sidki, Marcus, 2020. "Bilanzpolitik in kommunalen Unternehmen," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 43(4), pages 479-505.
  • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2020-4-479
    DOI: 10.5771/0344-9777-2020-4-479
    as

    Download full text from publisher

    File URL: https://www.nomos-elibrary.de/10.5771/0344-9777-2020-4-479
    Download Restriction: no

    File URL: https://libkey.io/10.5771/0344-9777-2020-4-479?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Marcus Sidki & Lara Boerger & David Boll, 2024. "The effect of board members’ education and experience on the financial performance of German state-owned enterprises," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 445-482, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nms:zoegun:10.5771/0344-9777-2020-4-479. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nomos Verlagsgesellschaft mbH & Co. KG (email available below). General contact details of provider: http://www.nomos.de/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.