Good, Bad or Ugly?on the Effects of Fiscal Rules with Creative Accounting /

Do fiscal rules likely lead to fiscal adjustment, or do they encourage the use of 'creative accounting'? This question is studied with a model in which fiscal rules are imposed on 'measured' fiscal variables, which can differ from 'true' variables because there is a mar...

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Detaylı Bibliyografya
Yazar: Milesi-Ferretti, Gian
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 2000.
Seri Bilgileri:IMF Working Papers; Working Paper ; No. 2000/172
Online Erişim:Full text available on IMF