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45 results - showing 11 - 20
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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)
Sandra Cohen
Ioanna Malkogianni
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)
Sandra Cohen
Francesca Manes Rossi
Isabel Brusca
Eugenio Caperchione
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)
Eugenio Caperchione
Marco Bisogno
Josette Caruana
Sandra Cohen
Francesca Manes Rossi
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)
Francesca Manes Rossi
Isabel Brusca
Sandra Cohen
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)
Sandra Cohen
Ioanna Malkogianni
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)
Sandra Cohen
Sotirios Karatzimas
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
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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)
Sandra Cohen
Francesca Manes Rossi
Eugenio Caperchione
Isabel Brusca
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)
Salavou Helen
Sandra Cohen
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)
Soguel N.
Eugenio Caperchione
Sandra Cohen
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)
Isabel Brusca
Francesca Manes Rossi
Sandra Cohen
giuseppe nicolò
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
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