000148917 001__ 148917
000148917 005__ 20250123152145.0
000148917 0247_ $$2doi$$a10.6018/rcsar.401651
000148917 0248_ $$2sideral$$a128353
000148917 037__ $$aART-2022-128353
000148917 041__ $$aeng
000148917 100__ $$0(orcid)0000-0003-0312-2153$$aArcas-Pellicer, Maria-Jose
000148917 245__ $$aCorporate Governance and Reliability of Financial Reporting in Central Government Agencies
000148917 260__ $$c2022
000148917 5060_ $$aAccess copy available to the general public$$fUnrestricted
000148917 5203_ $$aThe objective of this paper is to determine the effects of the corporate governance practices of central government agencies on the reliability of nancial reporting. There has been a considerable growth of these agencies across countries, and there are no studies about the relationship between the features of their corporate governance and the level of reliability of their financial reports. This paper provides evidence of systematic upward earnings management by agencies that apply the Private Sector Chart of Accounts to improve their financial performance and to compensate for the reduction of revenues during the worst years of the financial crisis. The results also show that abnormal accruals have a significant and inverse relationship with the percentage of independent directors and women on the boards, i.e., diversity improves the reliability of the financial information of these entities. (C) 2022 ASEPUC. Published by EDITUM - Universidad de Murcia.
000148917 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S56-17R$$9info:eu-repo/grantAgreement/ES/MINECO-FEDER/ECO2015-66240-P
000148917 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000148917 590__ $$a1.8$$b2022
000148917 591__ $$aBUSINESS, FINANCE$$b77 / 111 = 0.694$$c2022$$dQ3$$eT3
000148917 592__ $$a0.355$$b2022
000148917 593__ $$aAccounting$$c2022$$dQ3
000148917 594__ $$a3.3$$b2022
000148917 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000148917 700__ $$0(orcid)0000-0002-9416-2224$$aPina, Vicente$$uUniversidad de Zaragoza
000148917 700__ $$0(orcid)0000-0003-4623-1448$$aTorres, Lourdes$$uUniversidad de Zaragoza
000148917 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000148917 773__ $$g25, 1 (2022), 76-88$$pRev. contab.$$tRevista de Contabilidad-Spanish Accounting Review$$x1138-4891
000148917 8564_ $$s1307299$$uhttps://zaguan.unizar.es/record/148917/files/texto_completo.pdf$$yVersión publicada
000148917 8564_ $$s1902948$$uhttps://zaguan.unizar.es/record/148917/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000148917 909CO $$ooai:zaguan.unizar.es:148917$$particulos$$pdriver
000148917 951__ $$a2025-01-23-14:47:03
000148917 980__ $$aARTICLE