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    Earnings management detection through budget execution. Insights from Greek municipalities Hot

    Uploaded by Ioanna Malkogianni     January 15, 2024     1253  
    Author(s)
    Ioanna Malkogianni
    Paper language
    English
    Keywords
    Earnings management; Accrual accounting; Budget execution; Vulnerbility; Sustainability; Political factors; Greek municipalities
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    imalkogi@gmail.com
    From the journal
    Journal of Public Budgeting, Accounting & Financial Management
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    Earnings management in public hospitals: The case of Greek state-owned hospitals Hot

    Uploaded by Ioanna Malkogianni     May 23, 2022     1042  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    imalkogi@gmail.com
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2071005?src=
    Read more
    Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors Hot

    Uploaded by Sandra Cohen     September 02, 2021     1239  
    Author(s)
    Paper language
    English
    Keywords
    bootstrap kernel density estimation; earnings management; Greek municipalities; opposition; re-elected mayors.
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    Read more
    Sustainability measures and earnings management: Evidence from Greek Municipalities Hot

    Uploaded by Sandra Cohen     March 27, 2021     1608  
    Author(s)
    Paper language
    English
    Keywords
    Earnings management;accrual accounting; financial sustainability; Greek municipalities
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-10-2020-0171/full/html
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    Local Governments’ Earnings Management: Greek and Italian Evidence Hot

    Uploaded by Sandra Cohen     November 10, 2018     2113  
    Author(s)
    Paper language
    English
    Keywords
    earnings management; local governments; Jones model; total accruals; Greece; Italy
    Category
    • Comparative Research
    • Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    Read more
    5 results - showing 1 - 5