The Swiss Journal of Economics and Statistics is published in collaboration with the Swiss Society of Economics and Statistics (SSES) and the Swiss Academy of Humanities and Social Sciences (SAGW). The journal is fully sponsored by the SSES and the SAGW so authors are not required to pay an article processing charge.
How does depreciations management affect subsequent fiscal performance? The case of the Swiss cantons
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....