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    The academic voice in the EPSAS project

    Uploaded by Sandra Cohen     April 01, 2021     759  
    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     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
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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     542  
    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     698  
    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
    Read more
    Towards a typology of social enterprises based on performance: Some new evidence

    Uploaded by Sandra Cohen     September 15, 2020     945  
    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     719  
    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?

    Uploaded by Sandra Cohen     September 07, 2019     962  
    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
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    Editorial: Innovations in public sector financial and management accounting—for better or worse? Hot

    Uploaded by Sandra Cohen     June 19, 2019     1050  
    Author(s)
    Paper language
    English
    Keywords
    innovations; public sector financial management
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting

    How to get the paper

    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2019.1583906
    Read more
    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
    Read more
    Local government administration systems and local government accounting information needs: Is there a mismatch? Hot

    Uploaded by Sandra Cohen     June 16, 2018     1378  
    Author(s)
    Paper language
    English
    Keywords
    : accrual accounting; performance measurement; public administration typology; accountability
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://journals.sagepub.com/doi/10.1177/0020852317748732
    Read more
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