<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722018000200083</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc18-48.emrp</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Evidencias de manipulación de resultados presupuestarios en el sector público: análisis cross-subnational para el Brasil]]></article-title>
<article-title xml:lang="en"><![CDATA[Evidence of manipulation of budgetary results in the public sector: Cross-subnational analysis for Brazil]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Almeida-Santos]]></surname>
<given-names><![CDATA[Paulo Sérgio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pires da Silva]]></surname>
<given-names><![CDATA[Josimar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Matias-Pereira]]></surname>
<given-names><![CDATA[José]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ferreira dos Santos]]></surname>
<given-names><![CDATA[Augusta Conceição]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal de Mato Grosso  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade Federal da Grande Dourados  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidade de Brasília  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidade de Aveiro  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Portugal</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>19</volume>
<numero>48</numero>
<fpage>83</fpage>
<lpage>96</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722018000200083&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722018000200083&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722018000200083&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo indaga sobre los incentivos que podrían tener los gestores públicos de los gobiernos regionales brasileños para manipular los resultados presupuestales como respuesta a los ciclos electorales y a la ley de responsabilidad fiscal. Mediante a un análisis cross-regional se analizan los gobiernos regionales brasileños (n = 27), durante el periodo 1989-2014, para un total de 702 observaciones. Los principales hallazgos indican que los gobiernos se involucran con la manipulación de los resultados presupuestarios, esto es, reportan pequeños presupuestos cercanos a cero. La evidencia muestra, por un lado, que el ciclo electoral no tiene efectos conclusivos sobre esta práctica, y por el otro lado, que los gobiernos tienen incentivos para responder positivamente a las reglas de la ley de responsabilidad fiscal. Códigos JEL: M49, H72, H83]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  The aim of the study is to verify the extent to which Brazilian regional governments opportunistically manipulate the budgetary results in the reporting of small balances, and whether the electoral cycles and the fiscal responsibility laws are incentives for this practice. Through a cross-regional analysis, we researched the case of the Brazilian regional governments (n=27), during a longitudinal period from 1989 to 2014, totaling 702 observations. The main discoveries indicate that governments tend to be involved in the manipulation of budgetary results, that is, they disclose small budgetary balances close to zero. Also, note that the electoral cycle has no conclusive effects on this practice; at the same time, the governments have incentives to respond positively to the rules of the fiscal responsibility law.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[manipulación de resultados]]></kwd>
<kwd lng="es"><![CDATA[presupuesto público]]></kwd>
<kwd lng="es"><![CDATA[ciclo electoral]]></kwd>
<kwd lng="es"><![CDATA[ley de responsabilidad fiscal]]></kwd>
<kwd lng="en"><![CDATA[earnings management]]></kwd>
<kwd lng="en"><![CDATA[public budget]]></kwd>
<kwd lng="en"><![CDATA[electoral cycle]]></kwd>
<kwd lng="en"><![CDATA[fiscal responsibility law]]></kwd>
</kwd-group>
</article-meta>
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