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    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     3221  
    Author(s)
    Paper language
    English
    Keywords
    Accounting; Accrual accounting; Cash accounting; Greece; Local government; Public sector; Roles of accounting
    Category
    Financial accounting
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    Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     3861  
    Author(s)
    Paper language
    English
    Keywords
    Local governments; Financial distress; Multiple criteria analysis; Financial ratios; Greece
    Category
    Financial accounting
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    Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     2058  
    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
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    Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     2602  
    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
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    The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     2237  
    Author(s)
    Paper language
    English
    Keywords
    privatization; IPSAS; modified cash basis; Greece; state-owned assets
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the journal
    http://www.inderscience.com/jhome.php?jcode=gber
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    Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     2003  
    Author(s)
    Paper language
    English
    Keywords
    program budgeting, performance budgeting, performance information, public sector accounting, Greece
    Category
    • Performance measurement
    • Other
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