How does depreciations management affect subsequent fiscal performance ? : The case of the Swiss cantons

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Etat: Public
Version: Final published version
Licence: CC BY 4.0
ID Serval
serval:BIB_A20C4E6A2EBF
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Titre
How does depreciations management affect subsequent fiscal performance ? : The case of the Swiss cantons
Périodique
Swiss Journal of Economics and Statistics
Auteur(s)
Clémenceau Maxime, Soguel Nils
ISSN
2235-6282
Statut éditorial
Publié
Date de publication
12/2018
Volume
154
Numéro
1
Langue
anglais
Résumé
Creative accounting allows governments and, more particularly, finance ministers to somehow manage financial reports to achieve specific and possibly self-interested goals. It is usually used to hide deficits. It sometimes also helps to present financial performance as being more worrisome than it actually is. In that case, ministers press more than needed for lower expenses and a higher tax burden. This pressure is expected to tame deficits or increase surpluses over time. Using panel data relative to the 26 Swiss cantons over the period 1980–2013, we estimate econometrically how a political finessing technique like ‘depreciations management’ affects subsequent government expenses and revenues and thus subsequent financial performance.
Mots-clé
Creative accounting, depreciations management, government deficits, Swiss cantons, simultaneous equation model
Open Access
Oui
Création de la notice
12/02/2018 7:02
Dernière modification de la notice
21/08/2019 6:09
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