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Uploaded by Ioanna Malkogianni     May 23, 2022     87  
Paper language
Keywords
Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
Category
Financial accounting

Uploaded by Sandra Cohen     October 06, 2021     249  
Paper language
Keywords
Smart cities; Integrated Popular Reporting; Integrated reporting; Popular reporting
Category
  • Comparative Research
  • Financial accounting

Uploaded by Sandra Cohen     September 02, 2021     229  
Paper language
Keywords
bootstrap kernel density estimation; earnings management; Greek municipalities; opposition; re-elected mayors.
Category
Financial accounting

Uploaded by Sandra Cohen     September 02, 2021     277  
Paper language
Keywords
successful accounting reforms; public sector financial management; public sector financial management reforms
Category
Other

Uploaded by Sandra Cohen     September 02, 2021     240  
Paper language
Keywords
CIGAR; International governmental accounting research
Category
  • Comparative Research
  • Other

Uploaded by Sandra Cohen     April 01, 2021     537  
Paper language
Keywords
Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
Category
International Accounting / Accounting Harmonization

Uploaded by Sandra Cohen     March 27, 2021     535  
Paper language
Keywords
Earnings management;accrual accounting; financial sustainability; Greek municipalities
Category
Financial accounting

Uploaded by Sandra Cohen     February 20, 2021     369  
Paper language
Keywords
public budget; policy conditionality; politicians; resource dependency; technical assistance; Greece
Category
Other

Uploaded by Sandra Cohen     November 26, 2020     478  
Paper language
Category
International Accounting / Accounting Harmonization

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