{"id":"https://openalex.org/W2017595587","doi":"https://doi.org/10.1016/j.rcsar.2015.01.004","title":"Accounting basis adjustments and deficit reliability: Evidence from southern European countries","display_name":"Accounting basis adjustments and deficit reliability: Evidence from southern European countries","publication_year":2015,"publication_date":"2015-04-17","ids":{"openalex":"https://openalex.org/W2017595587","doi":"https://doi.org/10.1016/j.rcsar.2015.01.004","mag":"2017595587"},"language":"en","primary_location":{"id":"doi:10.1016/j.rcsar.2015.01.004","doi":"https://doi.org/10.1016/j.rcsar.2015.01.004","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.rcsar.2015.01.004","pdf_url":"https://www.sciencedirect.com/science/article/pii/S113848911500014X/pdf","source":{"id":"https://openalex.org/S2898542531","display_name":"Revista de Contabilidad","issn_l":"1138-4891","issn":["1138-4891","1988-4672"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","ddh","doaj","erih-plus","fecyt-seal","jufo-1","latindex","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321098","host_organization_name":"University of Murcia","host_organization_lineage":["https://openalex.org/P4310321098"],"host_organization_lineage_names":["University of Murcia"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidad","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.sciencedirect.com/science/article/pii/S113848911500014X/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003821965","display_name":"Maria Ant\u00f3nia Jorge de Jesus","orcid":"https://orcid.org/0000-0002-5590-1047","observed_orcids":["https://orcid.org/0000-0002-5590-1047"]},"institutions":[{"id":"https://openalex.org/I110026055","display_name":"Iscte \u2013 Instituto Universit\u00e1rio de Lisboa","ror":"https://ror.org/014837179","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Maria Ant\u00f3nia Jesus","raw_affiliation_strings":["IUL Business School, University Institute of Lisbon (ISCTE \u2013 IUL), BRU-IUL, Lisbon, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IUL Business School, University Institute of Lisbon (ISCTE \u2013 IUL), BRU-IUL, Lisbon, Portugal","institution_ids":["https://openalex.org/I110026055"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026506176","display_name":"Susana Jorge","orcid":"https://orcid.org/0000-0003-4850-2387","observed_orcids":["https://orcid.org/0000-0003-4850-2387"]},"institutions":[{"id":"https://openalex.org/I76903346","display_name":"University of Coimbra","ror":"https://ror.org/04z8k9a98","country_code":"PT","type":"education","lineage":["https://openalex.org/I76903346"]},{"id":"https://openalex.org/I99682543","display_name":"University of Minho","ror":"https://ror.org/037wpkx04","country_code":"PT","type":"education","lineage":["https://openalex.org/I99682543"]}],"countries":["PT"],"is_corresponding":true,"raw_author_name":"Susana Jorge","raw_affiliation_strings":["Centre of Research in Political Science (CICP), University of Minho, Faculty of Economics, University of Coimbra, Coimbra, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre of Research in Political Science (CICP), University of Minho, Faculty of Economics, University of Coimbra, Coimbra, Portugal","institution_ids":["https://openalex.org/I76903346","https://openalex.org/I99682543"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5026506176"],"corresponding_institution_ids":["https://openalex.org/I76903346","https://openalex.org/I99682543"],"apc_list":null,"apc_paid":null,"fwci":14.6407,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.98433753,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":98},"biblio":{"volume":"19","issue":"1","first_page":"77","last_page":"88"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6801999807357788,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6801999807357788,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.1907999962568283,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.05380000174045563,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.9210000038146973},{"id":"https://openalex.org/keywords/national-accounts","display_name":"national accounts","score":0.9779999852180481},{"id":"https://openalex.org/keywords/cash-basis-accounting","display_name":"cash basis accounting","score":0.5189999938011169},{"id":"https://openalex.org/keywords/accrual-basis","display_name":"accrual basis","score":0.9959999918937683},{"id":"https://openalex.org/keywords/budget-deficit","display_name":"budget deficit","score":0.7080000042915344},{"id":"https://openalex.org/keywords/public-sector-financial-reporting","display_name":"government financial reporting","score":0.5839999914169312},{"id":"https://openalex.org/keywords/accounting-manipulation","display_name":"accounting manipulation","score":0.5130000114440918},{"id":"https://openalex.org/keywords/southern-europe","display_name":"Southern Europe","score":0.7689999938011169},{"id":"https://openalex.org/keywords/portugal","display_name":"Portugal","score":0.9750000238418579},{"id":"https://openalex.org/keywords/spain","display_name":"Spain","score":1.0},{"id":"https://openalex.org/keywords/italy","display_name":"Italy","score":1.0},{"id":"https://openalex.org/keywords/accounting-standardization","display_name":"accounting standardization","score":0.32499998807907104}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6860977411270142},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6653317809104919},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.538655698299408},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.46960294246673584},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4621252715587616},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.46053412556648254},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.42851364612579346},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.41716134548187256},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3484872877597809},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.327554851770401},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.25477126240730286},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0}],"mesh":[],"locations_count":11,"locations":[{"id":"doi:10.1016/j.rcsar.2015.01.004","doi":"https://doi.org/10.1016/j.rcsar.2015.01.004","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.rcsar.2015.01.004","pdf_url":"https://www.sciencedirect.com/science/article/pii/S113848911500014X/pdf","source":{"id":"https://openalex.org/S2898542531","display_name":"Revista de Contabilidad","issn_l":"1138-4891","issn":["1138-4891","1988-4672"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","ddh","doaj","erih-plus","fecyt-seal","jufo-1","latindex","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321098","host_organization_name":"University of Murcia","host_organization_lineage":["https://openalex.org/P4310321098"],"host_organization_lineage_names":["University of Murcia"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidad","raw_type":"journal-article"},{"id":"pmh:oai:revistas.um.es:article/367181","doi":null,"is_oa":true,"landing_page_url":"https://revistas.um.es/rcsar/article/view/367181","pdf_url":"https://revistas.um.es/rcsar/article/download/367181/259261","source":{"id":"https://openalex.org/S2898542531","display_name":"Revista de Contabilidad","issn_l":"1138-4891","issn":["1138-4891","1988-4672"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","ddh","doaj","erih-plus","fecyt-seal","jufo-1","latindex","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321098","host_organization_name":"University of Murcia","host_organization_lineage":["https://openalex.org/P4310321098"],"host_organization_lineage_names":["University of Murcia"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1138-4891","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:eee:spacre:v:19:y:2016:i:1:p:77-88","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S113848911500014X","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0000968752","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=5372136","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3032752892","host_organization_name":"Universidad Internacional de La Rioja","host_organization_lineage":["https://openalex.org/I3032752892"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista de contabilidad: Spanish accounting review [RC-SAR], ISSN 1138-4891, Vol. 19, N\u00ba 1, 2016, pags. 77-88","raw_type":"text (article)"},{"id":"pmh:oai:dnet:digitum_____::8a1f78e6d8c4af3f3f8f0a6e59e65dd6","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10201/75070","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:72d10ba5d521484abddefd9d0e439999","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/72d10ba5d521484abddefd9d0e439999","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista de Contabilidad: Spanish Accounting Review, Vol 19, Iss 1 (2019)","raw_type":"article"},{"id":"pmh:oai:estudogeral.uc.pt:10316/108886","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10316/108886","pdf_url":null,"source":{"id":"https://openalex.org/S4306402433","display_name":"Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"},{"id":"pmh:oai:hispana.mcu.es:61696421","doi":null,"is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.rcsar.2015.01.004","pdf_url":null,"source":{"id":"https://openalex.org/S4377196108","display_name":"Hispana","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:redalyc.org:359744749006","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=359744749006","pdf_url":null,"source":{"id":"https://openalex.org/S4377196100","display_name":"Redalyc (Universidad Aut\u00f3noma del Estado de M\u00e9xico)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I179647637","host_organization_name":"Universidad Aut\u00f3noma del Estado de M\u00e9xico","host_organization_lineage":["https://openalex.org/I179647637"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista de Contabilidad (Espa\u00f1a) Num.1 Vol.19","raw_type":"art\u00edculo cient\u00edfico"},{"id":"pmh:oai:repositorio.iscte-iul.pt:10071/10896","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10071/10896","pdf_url":null,"source":{"id":"https://openalex.org/S7407055197","display_name":"Reposit\u00f3rio do ISCTE-IUL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:repositorium.sdum.uminho.pt:1822/83671","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/1822/83671","pdf_url":null,"source":{"id":"https://openalex.org/S4306402433","display_name":"Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"}],"best_oa_location":{"id":"doi:10.1016/j.rcsar.2015.01.004","doi":"https://doi.org/10.1016/j.rcsar.2015.01.004","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.rcsar.2015.01.004","pdf_url":"https://www.sciencedirect.com/science/article/pii/S113848911500014X/pdf","source":{"id":"https://openalex.org/S2898542531","display_name":"Revista de Contabilidad","issn_l":"1138-4891","issn":["1138-4891","1988-4672"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","ddh","doaj","erih-plus","fecyt-seal","jufo-1","latindex","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321098","host_organization_name":"University of Murcia","host_organization_lineage":["https://openalex.org/P4310321098"],"host_organization_lineage_names":["University of Murcia"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidad","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","score":0.5699999928474426,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2017595587.pdf","grobid_xml":"https://content.openalex.org/works/W2017595587.grobid-xml"},"referenced_works_count":41,"referenced_works":["https://openalex.org/W289711523","https://openalex.org/W630339344","https://openalex.org/W1570351656","https://openalex.org/W1585485935","https://openalex.org/W1897548325","https://openalex.org/W1968509230","https://openalex.org/W1983860559","https://openalex.org/W1985197039","https://openalex.org/W1986401864","https://openalex.org/W1988864401","https://openalex.org/W1992115470","https://openalex.org/W2020089048","https://openalex.org/W2020551126","https://openalex.org/W2022607144","https://openalex.org/W2026106769","https://openalex.org/W2031691463","https://openalex.org/W2043315054","https://openalex.org/W2048969168","https://openalex.org/W2051426177","https://openalex.org/W2058352751","https://openalex.org/W2061115666","https://openalex.org/W2062046818","https://openalex.org/W2066871735","https://openalex.org/W2068802677","https://openalex.org/W2074197684","https://openalex.org/W2095457222","https://openalex.org/W2095587686","https://openalex.org/W2114063946","https://openalex.org/W2125118691","https://openalex.org/W2130869850","https://openalex.org/W2133559915","https://openalex.org/W2138519022","https://openalex.org/W2141114996","https://openalex.org/W2141799114","https://openalex.org/W2145182495","https://openalex.org/W2149850608","https://openalex.org/W2526654402","https://openalex.org/W2745358524","https://openalex.org/W3144127399","https://openalex.org/W3152099341","https://openalex.org/W3203087583"],"related_works":["https://openalex.org/W7055058899","https://openalex.org/W2095457222","https://openalex.org/W2670022046","https://openalex.org/W2592024716","https://openalex.org/W1504942277","https://openalex.org/W1605613630","https://openalex.org/W2890415580","https://openalex.org/W2062046818","https://openalex.org/W7098834777","https://openalex.org/W1985197039"],"abstract_inverted_index":{"Government":[0],"accounting":[1,123,138,179,242],"(GA)":[2,232],"and":[3,87,95,143,145,172,185,202,253],"National":[4,53,96],"accounts":[5],"(NA)":[6,235],"are":[7,16,68],"two":[8,36],"reporting":[9,82,106,114],"systems":[10,37],"that,":[11],"although":[12],"aiming":[13],"different":[14],"purposes,":[15],"linked":[17],"\u2013":[18,169,197,278],"public":[19,46],"administrations\u2019":[20],"financial":[21,119],"information":[22],"for":[23,41,71,226,250],"the":[24,29,32,35,42,45,52,56,69,73,77,90,98,137,146,155,158,175,194,209,212,224],"latter":[25],"is":[26,38,60,85],"provided":[27],"by":[28,51,134],"former.":[30],"Therefore,":[31],"alignment":[33],"between":[34,141],"an":[39],"issue":[40],"reliability":[43,210,246],"of":[44,93,204,211,247],"sector":[47],"aggregates":[48,67],"finally":[49,215],"obtained":[50],"Accounts.":[54],"In":[55],"EU":[57],"context,":[58],"this":[59,160],"a":[61,238,304,422,460,561],"critical":[62],"issue,":[63],"inasmuch":[64],"as":[65,237],"these":[66,205],"reference":[70],"monitoring":[72],"fiscal":[74],"policy":[75],"underlying":[76],"Euro":[78],"currency.":[79],"However,":[80],"while":[81],"in":[83,112,118,193,217],"NA":[84,144],"accrual-based":[86,234],"harmonised":[88],"under":[89],"European":[91,167,178],"System":[92],"Regional":[94],"Accounts,":[97],"GA":[99,130,142],"each":[100],"country":[101],"still":[102],"has":[103],"its":[104],"own":[105],"system,":[107],"often":[108],"mixing":[109],"cash":[110],"basis":[111,117,124,139],"budgetary":[113,183,187,213],"with":[115,181],"accrual":[116],"reporting,":[120,184],"hence":[121],"requiring":[122],"adjustments":[125,147,206],"when":[126,151],"translating":[127,152],"data":[128,153,236],"from":[129,154,164],"into":[131,157,233],"NA.":[132,218],"Starting":[133],"conceptually":[135],"analysing":[136],"differences":[140],"to":[148,198,223,229],"be":[149],"made":[150],"former":[156],"latter,":[159],"paper":[161],"uses":[162],"evidence":[163],"three":[165],"southern":[166,176],"countries":[168],"Portugal,":[170,472],"Spain":[171],"Italy,":[173],"representing":[174],"Continental":[177,525],"perspective,":[180],"cash-based":[182,231],"where":[186],"deficits":[188,214],"have":[189],"been":[190],"particularly":[191],"significant":[192],"latest":[195],"years":[196],"show":[199],"how":[200],"diversity":[201],"materiality":[203],"may":[207],"question":[208],"reported":[216],"The":[219],"main":[220],"findings":[221],"point":[222],"need":[225],"standardised":[227],"procedures":[228],"convert":[230],"crucial":[239],"step,":[240],"preventing":[241],"manipulation,":[243],"thus":[244],"increasing":[245],"informative":[248],"outputs":[249,573],"both":[251],"micro":[252,578],"macro":[254],"purposes.":[255],"La":[256],"Contabilidad":[257],"P\u00fablica":[258],"(CP)":[259,551],"y":[260,367,377,441,445,484,566,579],"las":[261,283,317,337,359,393,423,431,443,461,499],"Cuentas":[262,318,338,375],"Nacionales":[263,339],"(CN)":[264,558],"son":[265],"dos":[266,298],"sistemas":[267,299,436],"de":[268,282,311,323,336,341,346,365,374,395,419,438,442,457,479,486,493,518,523,531,539,549,556,571],"informaci\u00f3n":[269,280,418],"contable":[270,517,565],"que,":[271],"aunque":[272],"tienen":[273,506],"distintos":[274],"prop\u00f3sitos,":[275],"est\u00e1n":[276],"conectados":[277],"la":[279,294,309,324,344,347,356,363,380,417,420,439,458,464,482,491,515,537,563,569],"financiera":[281],"administraciones":[284],"p\u00fablicas":[285],"para":[286,343,543,575],"el":[287,321,371,398,402,405,477],"\u00faltimo":[288],"es":[289,300,328,361],"derivada":[290],"del":[291,467,521],"primero.":[292],"As\u00ed,":[293],"armonizaci\u00f3n":[295],"entre":[296,434],"los":[297,312,334,435,446,455,494,504,511,519,545,553,572,576],"una":[301],"cuesti\u00f3n":[302],"importante":[303],"tener":[305],"en":[306,308,358,362,379,397,404,498,510,529,547,552,554],"cuenta":[307],"fiabilidad":[310,492,570],"agregados":[313,335],"finales":[314],"obtenidos":[315],"por":[316,370,408],"Nacionales.":[319],"En":[320,425,463],"contexto":[322],"Uni\u00f3n":[325],"Europea":[326],"este":[327,426],"un":[329],"tema":[330],"cr\u00edtico":[331],"dado":[332],"que":[333,448,559],"sirven":[340],"referencia":[342],"supervisi\u00f3n":[345],"pol\u00edtica":[348],"presupuestaria":[349],"ligada":[350],"al":[351],"Euro.":[352],"No":[353],"obstante,":[354],"mientras":[355],"normativa":[357,388],"CN":[360,444],"base":[364,394,530,548,555],"devengo":[366,403,557],"est\u00e1":[368],"armonizada":[369],"Sistema":[372],"Europeo":[373],"Regionales":[376],"Nacionales,":[378],"CP":[381,421,440],"cada":[382],"pa\u00eds":[383],"tiene":[384],"a\u00fan":[385],"su":[386],"propia":[387],"contable,":[389],"muchas":[390],"veces":[391],"mezclando":[392],"caja":[396,550],"informe":[399,406,527],"presupuestario":[400,528],"con":[401,476,526],"financiero;":[407],"tanto,":[409],"se":[410,415,428,449,453,469],"requieren":[411],"ajustes":[412,447,488],"contables":[413,437],"cuando":[414,452],"traslada":[416],"CN.":[424,500],"art\u00edculo,":[427],"empieza":[429],"analizando":[430],"diferencias":[432],"conceptuales":[433],"deben":[450],"hacer":[451],"trasladan":[454],"datos":[456,546],"primera":[459],"\u00faltimas.":[462],"segunda":[465],"parte":[466],"art\u00edculo":[468],"analiza":[470],"emp\u00edricamente":[471],"Espa\u00f1a":[473],"e":[474],"Italia":[475],"prop\u00f3sito":[478],"mostrar":[480],"como":[481],"diversidad":[483],"materialidad":[485],"estos":[487],"pueden":[489],"cuestionar":[490],"d\u00e9ficits":[495,505],"finalmente":[496],"reportados":[497],"Estos":[501],"pa\u00edses,":[502],"donde":[503],"sido":[507],"particularmente":[508],"significativos":[509],"\u00faltimos":[512],"a\u00f1os,":[513],"representan":[514],"perspectiva":[516],"pa\u00edses":[520],"sur":[522],"Europa":[524],"caja.":[532],"Los":[533],"principales":[534],"resultados":[535],"apuntan":[536],"necesidad":[538],"crear":[540],"procedimientos":[541],"estandarizados":[542],"convertir":[544],"ayuden":[560],"prevenir":[562],"manipulaci\u00f3n":[564],"as\u00ed":[567],"mejorar":[568],"informativos":[574],"prop\u00f3sitos":[577],"macro.":[580]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":4},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":3}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2016-06-24T00:00:00"}
