Do Accrual-based Financial Statements Improve Local Public Sector Efficiency? Evidence from Japan
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Alt, James E. & Lowry, Robert C., 1994. "Divided Government, Fiscal Institutions, and Budget Deficits: Evidence from the States," American Political Science Review, Cambridge University Press, vol. 88(4), pages 811-828, December.
- von Hagen, Jurgen & Harden, Ian J., 1995. "Budget processes and commitment to fiscal discipline," European Economic Review, Elsevier, vol. 39(3-4), pages 771-779, April.
- von Hagen, Jurgen, 1991. "A note on the empirical effectiveness of formal fiscal restraints," Journal of Public Economics, Elsevier, vol. 44(2), pages 199-210, March.
- Aigner, Dennis & Lovell, C. A. Knox & Schmidt, Peter, 1977. "Formulation and estimation of stochastic frontier production function models," Journal of Econometrics, Elsevier, vol. 6(1), pages 21-37, July.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Borge, Lars-Erik, 2005. "Strong politicians, small deficits: evidence from Norwegian local governments," European Journal of Political Economy, Elsevier, vol. 21(2), pages 325-344, June.
- Ernesto Stein & Ernesto Talvi & Alejandro Grisanti, 1999.
"Institutional Arrangements and Fiscal Performance: The Latin American Experience,"
NBER Chapters, in: Fiscal Institutions and Fiscal Performance, pages 103-134,
National Bureau of Economic Research, Inc.
- Ernesto H. Stein & Ernesto Talvi & Alejandro Grisanti, 1998. "Institutional Arrangements and Fiscal Performance: The Latin American Experience," Research Department Publications 4110, Inter-American Development Bank, Research Department.
- Ernesto Stein & Ernesto Talvi & Alejandro Grisanti, 1998. "Institutional Arrangements and Fiscal Performance: The Latin American Experience," NBER Working Papers 6358, National Bureau of Economic Research, Inc.
- Stein, Ernesto H. & Talvi, Ernesto & Grisanti, Alejandro, 1998. "Institutional Arrangements and Fiscal Performance: The Latin American Experience," IDB Publications (Working Papers) 6076, Inter-American Development Bank.
- Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021.
"Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability,"
Public Choice, Springer, vol. 186(3), pages 387-412, March.
- Florian Dorn & Stefanie Gäbler & Felix Rösel, 2019. "Ineffective Fiscal Rules? The Effect of Public Sector Accounting Standards on Budgets, Efficiency, and Accountability," ifo Working Paper Series 312, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Dorn, Florian & Gaebler, Stefanie & Roesel, Felix, 2019. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Munich Reprints in Economics 78263, University of Munich, Department of Economics.
- Marcela Eslava, 2011. "The Political Economy Of Fiscal Deficits: A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 25(4), pages 645-673, September.
- Niklas Potrafke, 2023. "The Economic Consequences of Fiscal Rules," CESifo Working Paper Series 10765, CESifo.
- Joseph Mawejje & Nicholas M. Odhiambo, 2020.
"The determinants of fiscal deficits: a survey of literature,"
International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 67(3), pages 403-417, September.
- Joseph Mawejje & Nicholas M. Odhiambo, 0. "The determinants of fiscal deficits: a survey of literature," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 0, pages 1-15.
- Alberto F. Alesina & Roberto Perotti, 1999.
"Budget Deficits and Budget Institutions,"
NBER Chapters, in: Fiscal Institutions and Fiscal Performance, pages 13-36,
National Bureau of Economic Research, Inc.
- Alberto Alesina & Roberto Perotti, 1996. "Budget Deficits and Budget Institutions," NBER Working Papers 5556, National Bureau of Economic Research, Inc.
- Mr. Alberto Alesina & Mr. Roberto Perotti, 1996. "Budget Deficits and Budget Institutions," IMF Working Papers 1996/052, International Monetary Fund.
- Christian Bjørnskov & Niklas Potrafke, 2012.
"Political Ideology and Economic Freedom Across Canadian Provinces,"
Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 38(2), pages 143-166.
- Christian Bjørnskov & Niklas Potrafke, 2009. "Political ideology and economic freedom across Canadian provinces," Working Papers CEB 09-054.RS, ULB -- Universite Libre de Bruxelles.
- Bjørnskov, Christian & Potrafke, Niklas, 2012. "Political ideology and economic freedom across Canadian provinces," Munich Reprints in Economics 20277, University of Munich, Department of Economics.
- Martin Ardanaz & Carlos Scartascini, 2014.
"The economic effects of constitutions: do budget institutions make forms of government more alike?,"
Constitutional Political Economy, Springer, vol. 25(3), pages 301-329, September.
- Martin Ardanaz & Carlos Scartascini, 2013. "The Economic Effects of Constitutions: Do Budget Institutions Make Forms of Government More Alike?," Research Department Publications IDB-WP-427, Inter-American Development Bank, Research Department.
- Scartascini, Carlos & Ardanaz, Martín, 2013. "The Economic Effects of Constitutions: Do Budget Institutions Make Forms of Government More Alike?," IDB Publications (Working Papers) 4604, Inter-American Development Bank.
- Feld, Lars P & Kirchgassner, Gebhard, 2001. "Does Direct Democracy Reduce Public Debt? Evidence from Swiss Municipalities," Public Choice, Springer, vol. 109(3-4), pages 347-370, December.
- von Hagen, Jürgen, 1998. "Budgeting institutions for aggregate fiscal discipline," ZEI Working Papers B 01-1998, University of Bonn, ZEI - Center for European Integration Studies.
- Heiko T. Burret & Lars P. Feld, 2016. "Effects of Fiscal Rules - 85 Years' Experience in Switzerland," CESifo Working Paper Series 6063, CESifo.
- Peter Calcagno & Monica Escaleras, 2007.
"Party alternation, divided government, and fiscal performance within US States,"
Economics of Governance, Springer, vol. 8(2), pages 111-128, February.
- Peter Calcagno & Monica Escaleras, 2006. "Party Alternation, Divided Government, and Fiscal Performance within U.S. States," Working Papers 06006, Department of Economics, College of Business, Florida Atlantic University, revised Dec 2006.
- Foremny, Dirk, 2014. "Sub-national deficits in European countries: The impact of fiscal rules and tax autonomy," European Journal of Political Economy, Elsevier, vol. 34(C), pages 86-110.
- Stefania Fabrizio & Ashoka Mody, 2010. "Breaking The Impediments To Budgetary Reforms: Evidence From Europe," Economics and Politics, Wiley Blackwell, vol. 22(3), pages 362-391, November.
- Burret, Heiko T. & Feld, Lars P., 2018. "(Un-)intended effects of fiscal rules," European Journal of Political Economy, Elsevier, vol. 52(C), pages 166-191.
- Luc Eyraud & Xavier Debrun & Andrew Hodge & Victor Duarte Lledo & Catherine A Pattillo, 2018. "Second-Generation Fiscal Rules; Balancing Simplicity, Flexibility, and Enforceability," IMF Staff Discussion Notes 18/04, International Monetary Fund.
- César Velázquez, 2006. "State Public Debt Laws and Fiscal Performance," Working Papers 0106, Universidad Iberoamericana, Department of Economics.
- Veronica Grembi & Tommaso Nannicini & Ugo Troiano, 2011.
"Policy Responses to Fiscal Restraints: A Difference-in-Discontinuities Design,"
Working Papers
397, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
- Veronica Grembi & Tommaso Nannicini & Ugo Troiano, 2012. "Policy Responses to Fiscal Restraints: A Difference-in-Discontinuities Design," CESifo Working Paper Series 3999, CESifo.
- Grembi, Veronica & Nannicini, Tommaso & Troiano, Ugo, 2012. "Policy Responses to Fiscal Restraints: A Difference-in-Discontinuities Design," IZA Discussion Papers 6952, Institute of Labor Economics (IZA).
- von Hagen, Jurgen & Wolff, Guntram B., 2006.
"What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU,"
Journal of Banking & Finance, Elsevier, vol. 30(12), pages 3259-3279, December.
- von Hagen, Jürgen & Wolff, Guntram B., 2004. "What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU," Discussion Paper Series 1: Economic Studies 2004,38, Deutsche Bundesbank.
- von Hagen, Jurgen & Wolff, Guntram B., 2004. "What Do Deficits Tell us About Debts? Empirical Evidence on Creative Accounting with Fiscal Rules in the EU," CEPR Discussion Papers 4759, C.E.P.R. Discussion Papers.
- Hagen, Jürgen von & Wolff, Guntram B., 2006. "What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 148, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
More about this item
Keywords
Financial statements; Accrual accounting; Efficiency; Fiscal transparency; New public management (NPM);All these keywords.
JEL classification:
- H1 - Public Economics - - Structure and Scope of Government
- H7 - Public Economics - - State and Local Government; Intergovernmental Relations
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2023-02-27 (Accounting and Auditing)
- NEP-EFF-2023-02-27 (Efficiency and Productivity)
Statistics
Access and download statisticsCorrections
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:pra:mprapa:116193. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.