Export Publication

The publication can be exported in the following formats: APA (American Psychological Association) reference format, IEEE (Institute of Electrical and Electronics Engineers) reference format, BibTeX and RIS.

Export Reference (APA) 
Jesus, M., Jorge, S. F., Laureano, Raul M. S. & Nogueira, S. (2017). Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management. AIDEA .
Export Reference (IEEE) 
M. A. Jesus et al.,  "Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management", in AIDEA , Roma, 2017
Export BibTeX 
@misc{jesus2017_1765612859754,
	author = "Jesus, M. and Jorge, S. F. and Laureano, Raul M. S. and Nogueira, S.",
	title = "Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management",
	year = "2017",
	howpublished = "Digital",
	url = "https://www.aidea2017.it/users/"
}
Export RIS 
TY  - CPAPER
TI  - Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management
T2  - AIDEA 
AU  - Jesus, M.
AU  - Jorge, S. F.
AU  - Laureano, Raul M. S.
AU  - Nogueira, S.
PY  - 2017
CY  - Roma
UR  - https://www.aidea2017.it/users/
AB  - EU countries are required to maintain predetermined deficit limits and are thus incentivized to select any instrument within their disposal to remain within the deficit limitation. This paper argues that accounting discretion might be used by countries in managing some adjustments made when translating data from Governmental Accounting (GA) into National Accounts (NA) in order to window-dress their final deficit/surplus reported to EUROSTAT. Assuming that managing the final deficit is every country’s aim, the empirical study evidences certain circumstances that might facilitate the use of GA-NA ‘adjustments discretion’. Special attention must be given to these conditions by EU authorities, to assure that reported deficits are reliable enough
ER  -