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Keywords: budgeting
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Journal Articles
Journal Articles
The Accounting Review (2017) 92 (1): 51–71.
Published: 01 January 2017
...Anna M. Costello; Reining Petacchi; Joseph P. Weber ABSTRACT Although balanced budget rules are widely used throughout the world, there is considerable debate on whether and how they impact fiscal outcomes. Existing research shows that states with strict balanced budget rules address deficits...