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.
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.
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Time |
Title |
Presenter(s)/author(s) |
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Opening session |
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2.00pm – 2.10pm CET |
Welcome |
To be confirmed |
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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 |
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Presentation and discussion of papers (Chair: Sandra Cohen) |
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2.30pm – 3.05pm CET |
Earnings Management in Australian Not-for-Profit Disability Services |
David Gilchrist, Dane Etheridge and Frank Liu |
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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 |
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3.40pm – 4.00pm CET |
Coffee break |
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4.00pm – 4.35pm CET |
Mayor Re-election and Earnings Management: Evidence from Portuguese Municipalities |
Augusta Ferreira
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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
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Closing session |
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5.10pm – 5.30pm CET |
Concluding reflections |
Odd J. Stalebrink |
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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 pierre.donatella@spa.gu.se.
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:
More information about the special issue is available here.
For any further information about the workshop do not hesitate to contact Pierre Donatella (pierre.donatella@spa.gu.se).