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45 results - showing 41 - 45
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Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities
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Uploaded by
Sotirios Karatzimas
July 12, 2014
3625
Author(s)
Constantin Zopounidis
Evi Neofytou
Michael Doumpos
Sandra Cohen
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
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Uploaded by
Sotirios Karatzimas
July 12, 2014
1926
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
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Uploaded by
Sotirios Karatzimas
July 12, 2014
2473
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
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Uploaded by
Sotirios Karatzimas
July 12, 2014
2107
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
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Uploaded by
Sotirios Karatzimas
July 12, 2014
1878
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
program budgeting, performance budgeting, performance information, public sector accounting, Greece
Category
Performance measurement
Other
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