Accounting basis adjustments and deficit reliability: Evidence from southern European countries | Revista de Contabilidad-Spanish Accounting Review

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Accounting basis adjustments and deficit reliability: Evidence from southern European countries

Ajustes de la base contable y la fiabilidad del déficit: evidencia de los países de la Europa del sur

Maria Antónia Jesusa, Susana Jorgeb,

Corresponding author

susjor@fe.uc.pt

Corresponding author.

a IUL Business School, University Institute of Lisbon (ISCTE – IUL), BRU-IUL, Lisbon, Portugal

b Centre of Research in Political Science (CICP), University of Minho, Faculty of Economics, University of Coimbra, Coimbra, Portugal

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Article information

ISSN: 11384891
Original language: English

DOI:10.1016/j.rcsar.2015.01.004

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2024 May	1	0	1
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2024 February	22	7	29
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2023 December	23	14	37
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2023 May	37	7	44
2023 April	28	5	33
2023 March	17	4	21
2023 February	19	9	28
2023 January	26	1	27
2022 December	26	5	31
2022 November	27	11	38
2022 October	27	11	38
2022 September	33	8	41
2022 August	29	4	33
2022 July	23	7	30
2022 June	26	7	33
2022 May	22	4	26
2022 April	27	15	42
2022 March	25	10	35
2022 February	17	3	20
2022 January	18	15	33
2021 December	23	5	28
2021 November	17	5	22
2021 October	29	9	38
2021 September	17	11	28
2021 August	28	2	30
2021 July	24	8	32
2021 June	29	6	35
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2021 April	71	24	95
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2021 January	15	10	25
2020 December	16	8	24
2020 November	23	6	29
2020 October	18	4	22
2020 September	19	7	26
2020 August	14	4	18
2020 July	14	9	23
2020 June	17	5	22
2020 May	18	4	22
2020 April	16	3	19
2020 March	19	6	25
2020 February	19	5	24
2020 January	18	9	27
2019 December	21	6	27
2019 November	19	7	26
2019 October	31	11	42
2019 September	26	2	28
2019 August	16	4	20
2019 July	21	9	30
2019 June	74	15	89
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2019 March	22	5	27
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2018 October	14	18	32
2018 September	32	10	42
2018 August	16	7	23
2018 July	8	2	10
2018 June	5	2	7
2018 May	8	6	14
2018 April	3	1	4
2018 March	7	1	8
2018 February	11	2	13
2018 January	10	0	10
2017 December	17	2	19
2017 November	11	1	12
2017 October	16	3	19
2017 September	11	4	15
2017 August	8	5	13
2017 July	7	2	9
2017 June	16	2	18
2017 May	29	11	40
2017 April	10	24	34
2017 March	25	29	54
2017 February	27	2	29
2017 January	14	1	15
2016 December	23	10	33
2016 November	28	10	38
2016 October	44	7	51
2016 September	33	6	39
2016 August	26	15	41
2016 July	32	2	34
2016 June	48	32	80
2016 May	35	18	53
2016 April	30	18	48
2016 March	35	20	55
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