Do public account financial statements matter? Evidence from Japanese municipalities

Author:

Bessho Shun-ichiroORCID,Hirota HaruakiORCID

Publisher

Elsevier BV

Subject

Political Science and International Relations,Economics and Econometrics

Reference53 articles.

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2. Fiscal transparency, political parties, and debt in OECD countries;Alt;Eur. Econ. Rev.,2006

3. Rational, rationalizing, and reifying uses of accounting data in organizations;Ansari;Account. Organ. Soc.,1987

4. Financial markets’ behavior around episodes of large changes in the fiscal stance;Ardagna;Eur. Econ. Rev.,2009

5. Difference-in-differences methodology;Baker,2019

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