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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)

Local government administration systems and local government accounting information needs: Is there a mismatch? Hot

Uploaded by Sandra Cohen June 16, 2018 2103

Author(s)

Paper language

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)

https://journals.sagepub.com/doi/10.1177/0020852317748732

From the journal

IPSAS, EPSAS and other challenges in European public sector accounting and auditing Hot

Uploaded by Sandra Cohen December 02, 2017 2173

Author(s)

Paper language

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)

Financial Resilience of Greek Local Governments Hot

Uploaded by Sandra Cohen June 15, 2017 3057

Author(s)

Paper language

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)

Auditors and early signals of financial distress in local governments Hot

Uploaded by francesca Manes Rossi March 18, 2017 2627

Author(s)

Paper language

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)

http://dx.doi.org/10.1108/MAJ-05-2016-1371

From the journal

Editorial: Innovations in public sector financial management Hot

Uploaded by Sandra Cohen October 28, 2016 3128

Author(s)

Paper language

http://www.inderscience.com/editorials/f121105423768911.pdf

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

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 2842

Author(s)

Paper language

Keywords

IPSAS; EPSAS; Accrual Accounting; Accounting Harmonization

Category

Financial accounting
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)

IT-enhanced popular reports: Analyzing citizen preferences Hot

Uploaded by Sotirios Karatzimas August 05, 2016 3751

Author(s)

Paper language

Keywords

Popular reports; ICT; PDF; e-governance; reporting format; public sector

Category

Financial accounting
Other

How to get the paper

From the author (email)

The role of the Troika on the Greek central government accounting reforms: The reprioritization riddle Hot

Uploaded by Sotirios Karatzimas June 09, 2016 3033

Author(s)

Paper language

https://doi.org/10.1108/IJPSM-06-2016-0101

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

Harmonizing public sector accounting in Europe: thinking out of the box Hot

Uploaded by francesca Manes Rossi February 05, 2016 3125

Author(s)

Paper language

Keywords

Accrual accounting; EPSAS; harmonization; IPSAS; public sector accounting

Category

International Accounting / Accounting Harmonization

How to get the paper

From the author (email)