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    Financial Indicators as Determinants of Mayoral Elections. Evidence from Italian Local Governments.

    Uploaded by Marco Bisogno     December 13, 2020     85  
    Author(s)
    Paper language
    English
    Category
    Financial accounting
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    Public sector financial management and democracy quality: The role of the accounting systems

    Uploaded by Marco Bisogno     December 13, 2020     86  
    Author(s)
    Paper language
    English
    Keywords
    Public-sector financial management; Democracy; Public sector accounting; IPSAS; Transparency
    Category
    Financial accounting
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    Public sector accounting reforms and the quality of governance

    Uploaded by Marco Bisogno     December 13, 2020     81  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; governance; government effectiveness; IPSAS
    Category
    Financial accounting
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    Intellectual capital in Italian healthcare: senior managers’ perspectives

    Uploaded by francesca Manes Rossi     June 25, 2020     217  
    Author(s)
    Paper language
    English
    Keywords
    Public healthcare organizations; Intellectual capital; Intellectual capital management; Survey; Principal component analysis
    Category
    Management accounting
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    Does financial health influence the re-election of local governments?

    Uploaded by Marco Bisogno     October 31, 2019     343  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory, Local government, Voting behaviour, Financial health, Financial condition, Re-election,
    Category
    Other
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    Explaining budget transparency through political factors

    Uploaded by Marco Bisogno     October 31, 2019     347  
    Author(s)
    Paper language
    English
    Keywords
    budget transparency, open budget, political economy, public administration
    Category
    Financial accounting
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    The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries

    Uploaded by Marco Bisogno     October 31, 2019     366  
    Author(s)
    Paper language
    English
    Keywords
    accrual accounting, corruption, harmonisation, International Public Sector Accounting Standards, transparency
    Category
    Comparative Research
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    Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions

    Uploaded by francesca Manes Rossi     June 22, 2019     836  
    Author(s)
    Paper language
    English
    Keywords
    non-exchange revenue; IPSASB Conceptual Framework; accrual accounting; public sector accounting
    Category
    International Accounting / Accounting Harmonization
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    Local Governments’ Earnings Management: Greek and Italian Evidence

    Uploaded by Sandra Cohen     November 10, 2018     824  
    Author(s)
    Paper language
    English
    Keywords
    earnings management; local governments; Jones model; total accruals; Greece; Italy
    Category
    • Comparative Research
    • Financial accounting
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    Budgetary solvency of Italian local governments: an assessment

    Uploaded by Marco Bisogno     July 17, 2018     648  
    Author(s)
    Paper language
    English
    Keywords
    Financial condition, Indebtedness, Budgetary solvency, Current equilibrium, Financial autonomy
    Category
    • Financial accounting
    • Performance measurement
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