Sandra Cohen - Page 4

The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece Hot

Uploaded by Sotirios Karatzimas March 10, 2015 2768

Author(s)

Paper language

English

Keywords

Public Sector; Sticky Cost Phenomenon; Cost behaviour; Local governments; Greece

Category

Financial accounting
Management accounting

How to get the paper

From the author (email)

scohen@aueb.gr

APPLYING DATA ENVELOPMENT ANALYSIS ON ACCOUNTING DATA TO ASSESS AND OPTIMIZE THE EFFICIENCY OF GREEK LOCAL GOVERNMENTS Hot

Uploaded by Sandra Cohen October 15, 2014 1875

Author(s)

Paper language

English

Keywords

Local governments, efficiency, data envelopment analysis, accrual accounting data

Category

Financial accounting
Other

How to get the paper

From the author (email)

mdoumpos@dpem.tuc.gr

From the journal

10.1016/j.omega.2014.02.004

Effects of municipal, auditing and political factors on audit delay Hot

Uploaded by Sandra Cohen July 13, 2014 2026

Author(s)

Paper language

English

Keywords

Audit delay, municipalities, compliance, accrual accounting, public sector, local governments, Greece

Category

Auditing

How to get the paper

From the journal

http://www.sciencedirect.com/science/article/pii/S0155998212000312

From other source (e.g. Preprint url)

DOI: 10.1016/j.accfor.2012.04.002

An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs Hot

Uploaded by Sandra Cohen July 13, 2014 2286

Author(s)

Paper language

English

Keywords

Audit fees, pricing audit services, public sector accounting, Local Governments, Greece

Category

Auditing

How to get the paper

From the journal

http://onlinelibrary.wiley.com/doi/10.1111/faam.2013.29.issue-1/issuetoc

Analysing the relationship between intellectual capital and performance in local governments Hot

Uploaded by Sandra Cohen July 12, 2014 3046

Author(s)

Paper language

English

Keywords

intellectual capital; IC1-ostensive view; IC2-performative view; performance; local governments; Greece.

Category

Other

How to get the paper

From the journal

http://www.inderscience.com/info/inarticle.php?artid=53071

From other source (e.g. Preprint url)

DOI: 10.1504/GBER.2013.053071

Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision–making? Hot

Uploaded by Sotirios Karatzimas July 12, 2014 1992

Author(s)

Sandra Cohen

Paper language

English

Keywords

public sector accounting; accrual accounting; cash accounting; municipalities; Greece; decision making; performance evaluation; resource allocation; public administration; financial crisis

Category

Financial accounting

How to get the paper

From the journal

http://www.inderscience.com/info/inarticletoc.php?jcode=ijaape&year=2012&vol=8&issue=3

From other source (e.g. Preprint url)

DOI: 10.1504/IJAAPE.2012.047807

Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments Hot

Uploaded by Sotirios Karatzimas July 12, 2014 2580

Author(s)

Paper language

English

Keywords

Accounting; Accrual accounting; Cash accounting; Greece; Local government; Public sector; Roles of accounting

Category

Financial accounting

Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities Hot

Uploaded by Sotirios Karatzimas July 12, 2014 3170

Author(s)

Paper language

English

Keywords

Local governments; Financial distress; Multiple criteria analysis; Financial ratios; Greece

Category

Financial accounting

Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making Hot

Uploaded by Sotirios Karatzimas July 12, 2014 1679

Author(s)

Paper language

English

Keywords

central government; garbage can model; Greece; government accounting; standard-setting

Category

Financial accounting

How to get the paper

From the journal

http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1133966#abstract

Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash Hot

Uploaded by Sotirios Karatzimas July 12, 2014 2253

Author(s)

Paper language

English

Keywords

accounting information quality; governmental financial reporting; Greece; modified cash-basis of accounting; perceived usefulness

Category

Financial accounting

How to get the paper

From the journal

http://www.emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-10-2015-0070