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

    Uploaded by Sandra Cohen     September 02, 2021     544  
    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
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    Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective

    Uploaded by Sandra Cohen     September 02, 2021     675  
    Author(s)
    Paper language
    English
    Keywords
    successful accounting reforms; public sector financial management; public sector financial management reforms
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/IJPSM-05-2021-347/full/html
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    Editorial: Comparison as a habit—The case for international governmental accounting research

    Uploaded by Sandra Cohen     September 02, 2021     633  
    Author(s)
    Paper language
    English
    Keywords
    CIGAR; International governmental accounting research
    Category
    • Comparative Research
    • Other
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    The academic voice in the EPSAS project

    Uploaded by Sandra Cohen     April 01, 2021     936  
    Author(s)
    Paper language
    English
    Keywords
    Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1905263
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    Sustainability measures and earnings management: Evidence from Greek Municipalities

    Uploaded by Sandra Cohen     March 27, 2021     937  
    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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    Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux

    Uploaded by Sandra Cohen     February 20, 2021     689  
    Author(s)
    Paper language
    English
    Keywords
    public budget; policy conditionality; politicians; resource dependency; technical assistance; Greece
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    Read more
    Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe

    Uploaded by Sandra Cohen     November 26, 2020     868  
    Author(s)
    Paper language
    English
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1834714
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    Towards a typology of social enterprises based on performance: Some new evidence Hot

    Uploaded by Sandra Cohen     September 15, 2020     1138  
    Author(s)
    Paper language
    English
    Keywords
    Social enterprises, performance, impact, empirical study, cluster analysis, hybridity
    Category
    • Performance measurement
    • Other

    How to get the paper

    From the journal
    https://www.tandfonline.com/doi/full/10.1080/19420676.2020.1718743
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    Allocating Government Budgets according to Citizen preferences: A Cross-national Survey

    Uploaded by Sandra Cohen     September 15, 2020     889  
    Author(s)
    Paper language
    English
    Keywords
    COFOG; Functions of government; Budget Allocation; Public administration; Survey method
    Category
    • Comparative Research
    • Other
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    Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand? Hot

    Uploaded by Sandra Cohen     September 07, 2019     1112  
    Author(s)
    Paper language
    English
    Keywords
    University Rankings; Intellectual capital (IC); IC web disclosure, comparative IC research; Universities
    Category
    • Comparative Research
    • Performance measurement
    • Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    www.emeraldinsight.com/2049-372X.htm
    Read more
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