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Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux
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Uploaded by
Sandra Cohen
February 20, 2021
56
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
public budget; policy conditionality; politicians; resource dependency; technical assistance; Greece
Category
Other
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Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe
Uploaded by
Sandra Cohen
November 26, 2020
158
Author(s)
Sandra Cohen
Francesca Manes Rossi
Eugenio Caperchione
Isabel Brusca
Paper language
English
Category
International Accounting / Accounting Harmonization
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Towards a typology of social enterprises based on performance: Some new evidence
Uploaded by
Sandra Cohen
September 15, 2020
269
Author(s)
Salavou Helen
Sandra Cohen
Paper language
English
Keywords
Social enterprises, performance, impact, empirical study, cluster analysis, hybridity
Category
Performance measurement
Other
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Allocating Government Budgets according to Citizen preferences: A Cross-national Survey
Uploaded by
Sandra Cohen
September 15, 2020
194
Author(s)
Soguel N.
Eugenio Caperchione
Sandra Cohen
Paper language
English
Keywords
COFOG; Functions of government; Budget Allocation; Public administration; Survey method
Category
Comparative Research
Other
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Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand?
Uploaded by
Sandra Cohen
September 07, 2019
462
Author(s)
Isabel Brusca
Francesca Manes Rossi
Sandra Cohen
giuseppe nicolò
Paper language
English
Keywords
University Rankings; Intellectual capital (IC); IC web disclosure, comparative IC research; Universities
Category
Comparative Research
Performance measurement
Other
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Editorial: Innovations in public sector financial and management accounting—for better or worse?
Uploaded by
Sandra Cohen
June 19, 2019
484
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
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Local Governments’ Earnings Management: Greek and Italian Evidence
Uploaded by
Sandra Cohen
November 10, 2018
873
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
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Local government administration systems and local government accounting information needs: Is there a mismatch?
Uploaded by
Sandra Cohen
June 16, 2018
743
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
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IPSAS, EPSAS and other challenges in European public sector accounting and auditing
Uploaded by
Sandra Cohen
December 02, 2017
842
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
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Financial Resilience of Greek Local Governments
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Uploaded by
Sandra Cohen
June 15, 2017
1457
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
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