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42 results - showing 11 - 20
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The academic voice in the EPSAS project
Uploaded by
Sandra Cohen
April 01, 2021
759
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
759
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
542
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
698
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
Uploaded by
Sandra Cohen
September 15, 2020
945
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
719
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?
Uploaded by
Sandra Cohen
September 07, 2019
962
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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Editorial: Innovations in public sector financial and management accounting—for better or worse?
Hot
Uploaded by
Sandra Cohen
June 19, 2019
1050
Author(s)
Eugenio Caperchione
Sandra Cohen
Francesca Manes Rossi
Isabel Brusca
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
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Local Governments’ Earnings Management: Greek and Italian Evidence
Hot
Uploaded by
Sandra Cohen
November 10, 2018
1372
Author(s)
Ioanna Malkogianni
Marco Bisogno
Sandra Cohen
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
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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)
Eugenio Caperchione
Francesca Manes Rossi
Isabel Brusca
Sandra Cohen
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
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