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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., Jorge, S. & Nogueira, S. (2017). Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries:can deficits be prone to management?. AIDEA - XXVIII Italian Conference.
Exportar Referência (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 - XXVIII Italian Conf., Roma, 2017
Exportar BibTeX 
@misc{jesus2017_1714704759083,
	author = "Jesus, M. and Jorge, 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"
}
Exportar RIS 
TY  - CPAPER
TI  - Budgetary balances adjustments from Governmental Accounting into National Accounts in EU countries:can deficits be prone to management?
T2  - AIDEA - XXVIII Italian Conference
AU  - Jesus, M.
AU  - Jorge, S.
AU  - Nogueira, S.
PY  - 2017
CY  - Roma
AB  - Having a deficit limit, EU countries are compelled to attain such objective and therefore will eventually choice any instrument to reach its accomplishment. This paper argues that accounting discretion might be used by countries in managing adjustments made when translating data from Governmental Accounting (GA) into National Accounts (NA) as to window-dress their final deficit/surplus reported to EUROSTAT. Assuming that managing the final deficit could be every country’s aim, it shows that certain circumstances might facilitate the use GA-NA ‘adjustments discretion’.
ER  -