Creative Accounting and Municipal Mergers : A Theoretical and Empirical Approach

Material type: 文書・図像類

Author: Goto, Tsuyoshiほか

Publisher: Osaka School of International Public Policy, Osaka University

Publication date: 2018-10-16

Material Format: Paper

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Note (General)：: This study investigates what causes governments to use creative accounting. It is difficult to grasp the mechanism of creative accounting and show its...

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Paper

Material Type: 文書・図像類
Title: Creative Accounting and Municipal Mergers : A Theoretical and Empirical Approach
Author/Editor: Goto, Tsuyoshi
Yamamoto, Genki
Author Heading: Goto, Tsuyoshi
https://nrid.nii.ac.jp/nrid/1000030880223
Yamamoto, Genki
Publication, Distribution, etc.: Osaka School of International Public Policy, Osaka University
Publication Date: 2018-10-16
Publication Date (W3CDTF): 2018-10-16
Periodical title: OSIPP Discussion Paper
No. or year of volume/issue: DP-2018-E-012
Volume: DP-2018-E-012
Pages: 1-44
Text Language Code: eng
Subject Heading: Creative accounting
Municipal merger
Fiscal common pool problem
Regulation for borrowing
Target Audience: 一般
Note (General): This study investigates what causes governments to use creative accounting. It is difficult to grasp the mechanism of creative accounting and show its existence. This is because, although creative accounting is seemingly closely tied with increases in debt, whether creative accounting is a cause or result of the debt increase is ambiguous and finding the occurrence of creative accounting is not easy. However, by focusing on municipal mergers in Japan in the 2000s, we clarify that the incentive to increase debt causes the use of creative accounting and show the existence of creative accounting, theoretically and empirically. Our theoretical model shows that a government with a stronger incentive to increase debt rationally employs creative accounting more fiercely and that an improvement in fiscal transparency reduces both the use of creative accounting and the deficit amount. Corresponding to this finding, by using a difference-in-difference analysis and data on Japanese municipal mergers, we show that municipalities with a stronger incentive to increase debt tend to employ creative accounting.
References (URI): http://www.osipp.osaka-u.ac.jp/archives/DP/2018/DP2018E012.pdf
URI
http://www.osipp.osaka-u.ac.jp/archives/DP/2018/DP2018E012.pdf
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 大阪大学 : 大阪大学学術情報庫　桜華