Ioanna Malkogianni

Earnings management in public hospitals: The case of Greek state-owned hospitals

Uploaded by Ioanna Malkogianni May 23, 2022 370

Author(s)

Paper language

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=

Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors

Uploaded by Sandra Cohen September 02, 2021 408

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

Sustainability measures and earnings management: Evidence from Greek Municipalities

Uploaded by Sandra Cohen March 27, 2021 759

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

Local Governments’ Earnings Management: Greek and Italian Evidence Hot

Uploaded by Sandra Cohen November 10, 2018 1372

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