Advanced search
    37 results - showing 1 - 10
    1 2 3 4  
    Ordering 
     
    Earnings management in public hospitals: The case of Greek state-owned hospitals

    Uploaded by Ioanna Malkogianni     May 23, 2022     87  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
    Category
    Financial accounting
    Read more
    Analyzing smart cities’ reporting: Do they report ‘smart’?

    Uploaded by Sandra Cohen     October 06, 2021     249  
    Author(s)
    Paper language
    English
    Keywords
    Smart cities; Integrated Popular Reporting; Integrated reporting; Popular reporting
    Category
    • Comparative Research
    • Financial accounting
    Read more
    Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors

    Uploaded by Sandra Cohen     September 02, 2021     229  
    Author(s)
    Paper language
    English
    Keywords
    bootstrap kernel density estimation; earnings management; Greek municipalities; opposition; re-elected mayors.
    Category
    Financial accounting
    Read more
    Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective

    Uploaded by Sandra Cohen     September 02, 2021     277  
    Author(s)
    Paper language
    English
    Keywords
    successful accounting reforms; public sector financial management; public sector financial management reforms
    Category
    Other
    Read more
    Editorial: Comparison as a habit—The case for international governmental accounting research

    Uploaded by Sandra Cohen     September 02, 2021     240  
    Author(s)
    Paper language
    English
    Keywords
    CIGAR; International governmental accounting research
    Category
    • Comparative Research
    • Other
    Read more
    The academic voice in the EPSAS project

    Uploaded by Sandra Cohen     April 01, 2021     537  
    Author(s)
    Paper language
    English
    Keywords
    Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
    Category
    International Accounting / Accounting Harmonization
    Read more
    Sustainability measures and earnings management: Evidence from Greek Municipalities

    Uploaded by Sandra Cohen     March 27, 2021     535  
    Author(s)
    Paper language
    English
    Keywords
    Earnings management;accrual accounting; financial sustainability; Greek municipalities
    Category
    Financial accounting
    Read more
    Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux

    Uploaded by Sandra Cohen     February 20, 2021     369  
    Author(s)
    Paper language
    English
    Keywords
    public budget; policy conditionality; politicians; resource dependency; technical assistance; Greece
    Category
    Other
    Read more
    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     478  
    Author(s)
    Paper language
    English
    Category
    International Accounting / Accounting Harmonization
    Read more
    Towards a typology of social enterprises based on performance: Some new evidence

    Uploaded by Sandra Cohen     September 15, 2020     688  
    Author(s)
    Paper language
    English
    Keywords
    Social enterprises, performance, impact, empirical study, cluster analysis, hybridity
    Category
    • Performance measurement
    • Other
    Read more
    37 results - showing 1 - 10
    1 2 3 4