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The effects of the new fiscal rule and creative accounting: Empirical evidence from Japanese municipalities with Hideo Yunoue

Public Seminar


Haruaki Hirota (Musashi University)


Other, please see description for details


Wednesday, 31 October, 2018 - 11:00 to 12:00

The purpose of this paper is to analyse creative accounting by fiscal adjustments in Japanese municipalities after the introduction of a new fiscal rule using a seemingly unrelated regression with the difference in differences method. We contribute to the literature by analysing the interdependency of new fiscal indexes, which include three flow indexes and one stock index, and identifying the causal effects of the new fiscal rule.

Find flyers, registration, and complete event details at https://crawford.anu.edu.au/news-events/events/13099/effects-new-fiscal-rule-and-creative-accounting-empirical-evidence-japanese


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