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Differences between budget balance and economic income in Portuguese agencies: an exploratory study
| Content Provider | Semantic Scholar |
|---|---|
| Author | Jesus, Maria Antónia Jorge De Laureano, Raul M. S. Cruz, Ana Luisa B. |
| Copyright Year | 2013 |
| Abstract | This paper assesses the need for improving transparency and accountability in the Portuguese Public Sector financial reporting, bringing statistical evidence for requiring implementation of a new financial statement that reconciles the budget balance with economic income. The exploratory study carried out for the Portuguese Public Agencies evaluate the differences between the budget balance and the economic income. For that purpose, data covers 127 financial statements, covering the years 2008 to 2011. The findings show statistical evidence of large differences between the budget balance and the economic income across the analysed period and whatever the degree of agencies autonomy, sustaining the pertinence of the new financial statement. |
| Starting Page | 1 |
| Ending Page | 19 |
| Page Count | 19 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://aeca1.org/pub/on_line/comunicaciones_xviicongresoaeca/cd/104f.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
