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45 results - showing 21 - 30
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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
1223
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
1509
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
1549
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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IPSAS, EPSAS and other challenges in European public sector accounting and auditing
Hot
Uploaded by
Sandra Cohen
December 02, 2017
1654
Author(s)
Isabel Brusca
Eugenio Caperchione
Sandra Cohen
Francesca Manes Rossi
Paper language
English
Keywords
IPSAS; EPSAS; Public Sector Accounting; Public Sector Auditing
Category
Auditing
Financial accounting
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
fmanesrossi@unisa.it
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Financial Resilience of Greek Local Governments
Hot
Uploaded by
Sandra Cohen
June 15, 2017
2450
Author(s)
Nikolaos Hlepas
Sandra Cohen
Paper language
English
Keywords
Greece; Greek Local Governments; austerity; accrual accounting; financial shocks; financial crises; resilience
Category
Financial accounting
Performance measurement
Other
How to get the paper
From the author (email)
scohen@aueb.gr
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Auditors and early signals of financial distress in local governments
Hot
Uploaded by
francesca Manes Rossi
March 18, 2017
1965
Author(s)
Sandra Cohen
antonella costanzo
Francesca Manes Rossi
Paper language
English
Keywords
Auditing; Financial distress; Local governments; Logistic regression; Financial distress prediction models; Role of auditors
Category
Auditing
Financial accounting
How to get the paper
From the author (email)
fmanesrossi@unisa.it
From the journal
http://dx.doi.org/10.1108/MAJ-05-2016-1371
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Editorial: Innovations in public sector financial management
Hot
Uploaded by
Sandra Cohen
October 28, 2016
2582
Author(s)
Eugenio Caperchione
Francesca Manes Rossi
Sandra Cohen
Isabel Brusca
Paper language
English
Keywords
Public sector financial management; public sector; decision making
Category
Financial accounting
International Accounting / Accounting Harmonization
Management accounting
Performance measurement
Other
How to get the paper
From the author (email)
cigar2009@unimo.it
From the journal
http://www.inderscience.com/editorials/f121105423768911.pdf
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Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards
Hot
Uploaded by
Sandra Cohen
October 28, 2016
2392
Author(s)
Francesca Manes Rossi
Sandra Cohen
Eugenio Caperchione
Isabel Brusca
Paper language
English
Keywords
IPSAS; EPSAS; Accrual Accounting; Accounting Harmonization
Category
Financial accounting
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
fmanesrossi@unisa.it
Read more
IT-enhanced popular reports: Analyzing citizen preferences
Hot
Uploaded by
Sotirios Karatzimas
August 05, 2016
3210
Author(s)
Sandra Cohen
Sotirios Karatzimas
Xenia J. Mamakou
Paper language
English
Keywords
Popular reports; ICT; PDF; e-governance; reporting format; public sector
Category
Financial accounting
Other
How to get the paper
From the author (email)
scohen@aueb.gr
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The role of the Troika on the Greek central government accounting reforms: The reprioritization riddle
Hot
Uploaded by
Sotirios Karatzimas
June 09, 2016
2256
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
Greece; Financial crisis; Public sector accounting; Resource dependency theory; Accounting reforms; The Troika
Category
Financial accounting
Other
How to get the paper
From the journal
https://doi.org/10.1108/IJPSM-06-2016-0101
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