On-line workshop on earnings management in public sector entities, hybrid and non-profit organisations

Society and economy

An online workshop on earnings management in public sector entities, hybrid and non-profit organisations will take place on november 3rd. The workshop intends to bring academics and practitioners who do research on or have a general interest in this topic together.

3 Nov 2022
All Day

Good to know
The workshop program, papers and a Zoom link will be sent to all registered participants.

Earnings management is considered a common practice in the private sector, and numerous studies have been published to investigate this topic. More recently, earnings management has also been attracting the interest of scholars, conducting research in public sector and other non-profit settings.
On the 3rd of November 2022 an on-line workshop on earnings management in public sector entities, hybrid and non-profit organisations will take place. The workshop aims to become a forum for a stimulating exchange of views and ideas on earnings management.





Opening session

2.00pm – 2.10pm CET


To be confirmed

2.10pm – 2.30pm CET

Looking Back, Looking Forward: Reflections on Current and Future Earnings Management Research in Public Sector, Hybrid and Non-Profit Organizations

Marco Bisogno and Pierre Donatella

Presentation and discussion of papers

(Chair: Sandra Cohen)

2.30pm – 3.05pm CET

Earnings Management in Australian Not-for-Profit Disability Services

David Gilchrist, Dane Etheridge and Frank Liu

3.05pm – 3.40pm CET

The Impact of Proportional Appropriation Systems on the Quality of Financial Statements in Municipally Owned Entities

Francesco Capalbo, Luca Galati, Claudio Lupi and Margherita Smarra

3.40pm – 4.00pm CET

Coffee break


4.00pm – 4.35pm CET

Mayor Re-election and Earnings Management: Evidence from Portuguese Municipalities

Augusta Ferreira


4.35pm – 5.10pm CET

Balance Sheet Constraints and Competing Stakeholder Interests as Determinants of Government Accounting Discretion

Amanda Beck, Ryan Polk and Mary Stone


Closing session

5.10pm – 5.30pm CET

Concluding reflections

Odd J. Stalebrink

5.30pm – 5.40pm CET

JPBAFM special issue on earnings management – practical information

Pierre Donatella

Please note that the workshop is open to participants not presenting a paper. If you would like to participate (without a paper), send an email to

A few days before the online workshop take place, a Zoom link will be sent to everyone who has registered for participation.
The workshop is organised by:

  • Pierre Donatella (University of Gothenburg, Sweden),
  • Marco Bisogno (University of Salerno, Italy),
  • Sandra Cohen (Athens University of Economics and Business, Greece) 
  • Odd J. Stalebrink (Pennsylvania State University, Harrisburg, US), who are the guest editors of the special issue "Earnings management in public sector, hybrid and non-profit organisations" in Journal of Public Budgeting, Accounting & Financial Management (JPBAFM).

More information about the special issue is available here.
For any further information about the workshop do not hesitate to contact Pierre Donatella (