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The aim of this paper is to investigate whether Mayors in Portugal engage in earnings management close to zero with the motivation of re-election.
Abstract
Purpose
The aim of this paper is to investigate whether Mayors in Portugal engage in earnings management close to zero with the motivation of re-election.
Design/methodology/approach
The data used in this study were annual financial information from Portuguese municipalities from 2005 to 2016, as well as data on elections and Mayor re-elections involving three political cycles. The methodologies employed were quantitative, including graphical and panel data regressions.
Findings
The results indicate that municipalities used discretionary accruals to engage in earnings management to report net earnings close to zero, and re-election seems to be a motivation for earnings management behaviour. Furthermore, the results suggest that municipalities in which the Mayor is re-elected are less likely to report positive net earnings close to zero.
Originality/value
This paper makes a valuable contribution to the literature on earnings management in municipalities. At the theoretical level, it makes it possible to identify whether re-election is a motivation for earnings management and, in this sense, to identify patterns of behaviour by managers. On a practical level, the knowledge of a manager's behaviour patterns will help to anticipate his or her future behaviour and, consequently, may prevent inefficiencies.
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Keywords
In January, Biden shifted his re-election campaign into a higher gear, adding new personnel and a more direct focus on Donald Trump, whose success in Iowa and New Hampshire makes…
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DOI: 10.1108/OXAN-DB285033
ISSN: 2633-304X
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Geographic
Topical
EL SALVADOR: Bukele’s path to re-election looks clear
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DOI: 10.1108/OXAN-ES283750
ISSN: 2633-304X
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MADAGASCAR: Rajoelina faces re-election obstacle
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DOI: 10.1108/OXAN-ES280216
ISSN: 2633-304X
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EL SALVADOR: Bukele will seek, and win, re-election
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DOI: 10.1108/OXAN-ES280393
ISSN: 2633-304X
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MAURITANIA: Ghazouani will likely win re-election
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DOI: 10.1108/OXAN-ES287699
ISSN: 2633-304X
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DOMINICAN REPUBLIC: Abinader looks set for re-election
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DOI: 10.1108/OXAN-ES287117
ISSN: 2633-304X
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EL SALVADOR: Bukele could seek further re-election
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DOI: 10.1108/OXAN-ES285368
ISSN: 2633-304X
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EL SALVADOR: Bukele will secure re-election easily
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DOI: 10.1108/OXAN-ES284947
ISSN: 2633-304X
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The turn towards authoritarianism suggested by the case has raised alarm bells in the diplomatic community. Her expulsion has also provoked the ire of the powerful private sector…