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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Jesus, M. (2017). Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management?, . XXXVIII Italian Conference of AIDEA, “New trends” in business economics and management studies rewriting the relationship between business and society.
Exportar Referência (IEEE) 
M. A. Jesus,  "Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management?, ", in XXXVIII Italian Conf. of AIDEA, “New trends” in business economics and management studies rewriting the relationship between business and society, Roma, 2017
Exportar BibTeX 
@misc{jesus2017_1714870247561,
	author = "Jesus, M.",
	title = "Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management?, ",
	year = "2017",
	howpublished = "Digital"
}
Exportar RIS 
TY  - CPAPER
TI  - Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries: can deficits be prone to management?, 
T2  - XXXVIII Italian Conference of AIDEA, “New trends” in business economics and management studies rewriting the relationship between business and society
AU  - Jesus, M.
PY  - 2017
CY  - Roma
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  -