000			01735nab a2200265 c 4500
999			_c143864 _d143864
003			ES-MaIEF
005			20210412134520.0
007			ta
008			210412t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968857 _aDorn, Florian‏
245		0	_aIneffective fiscal rules ? _bthe effect of public sector accounting standards on budgets, efficiency, and accountability _c Florian Dorn, Stefanie Gaebler & Felix Roesel
260			_c2021
500			_aDisponible también en formato electrónico.
520			_aInternational organizations have encouraged national governments to switch from traditional cash-based to business-like accrual accounting, on the presumption that long-run benefits may outweigh substantial implementation and operating costs. We use a quasi-experimental setting to evaluate whether changing public sector accounting standards is justified. Some local governments in the German federal state of Bavaria introduced accrual accounting while others retained cash-based accounting. Difference-in-differences and event-study results do not show that (capital) expenditures, public debt, voter turnout, or government efficiency developed differently after changes in accounting standards. Operating costs of administration, however, increase under accrual accounting.
650			_aIMPUESTOS _947460
650		4	_940817 _aCONTABILIDAD PUBLICA
650		4	_948359 _aSECTOR PUBLICO
650		4	_948131 _aPRESUPUESTOS
650		4	_965441 _aSOSTENIBILIDAD FISCAL
700	1		_968858 _aGaebler, Stefanie
700			_965997 _aRösel, Felix
773	0		_9164653 _oOP 1443/2021/3/4 _tPublic Choice _w(IEF)124378 _x 0048-5829 _gv. 186, n. 3-4, March 2021, p. 387-412
942			_cART