Sandra Cohen

The role of the Troika on the Greek central government accounting reforms: The reprioritization riddle

Uploaded by Sotirios Karatzimas June 09, 2016 938

Author(s)

Paper language

English

Keywords

Greece; Financial crisis; Public sector accounting; Resource dependency theory; Accounting reforms; The Troika

Category

Financial accounting
Other

Accounting for austerity: the Troika in the Eurozone Hot

Uploaded by Sandra Cohen November 18, 2015 1168

Author(s)

Paper language

English

Keywords

Legitimation, Austerity, Power, Eurozone, Resource dependency, Troika

Category

Comparative Research
Other

Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash Hot

Uploaded by Sotirios Karatzimas July 12, 2014 1205

Author(s)

Paper language

English

Keywords

accounting information quality; governmental financial reporting; Greece; modified cash-basis of accounting; perceived usefulness

Category

Financial accounting

An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs Hot

Uploaded by Sandra Cohen July 13, 2014 1019

Author(s)

Paper language

English

Keywords

Audit fees, pricing audit services, public sector accounting, Local Governments, Greece

Category

Auditing

Analysing the relationship between intellectual capital and performance in local governments Hot

Uploaded by Sandra Cohen July 12, 2014 1402

Author(s)

Paper language

English

Keywords

intellectual capital; IC1-ostensive view; IC2-performative view; performance; local governments; Greece.

Category

Other

APPLYING DATA ENVELOPMENT ANALYSIS ON ACCOUNTING DATA TO ASSESS AND OPTIMIZE THE EFFICIENCY OF GREEK LOCAL GOVERNMENTS

Uploaded by Sandra Cohen October 15, 2014 964

Author(s)

Paper language

English

Keywords

Local governments, efficiency, data envelopment analysis, accrual accounting data

Category

Financial accounting
Other

Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities Hot

Uploaded by Sotirios Karatzimas July 12, 2014 1344

Author(s)

Paper language

English

Keywords

Local governments; Financial distress; Multiple criteria analysis; Financial ratios; Greece

Category

Financial accounting

Auditors and early signals of financial distress in local governments

Uploaded by francesca Manes Rossi March 18, 2017 803

Author(s)

Paper language

English

Keywords

Auditing; Financial distress; Local governments; Logistic regression; Financial distress prediction models; Role of auditors

Category

Auditing
Financial accounting

Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision–making?

Uploaded by Sotirios Karatzimas July 12, 2014 957

Author(s)

Sandra Cohen

Paper language

English

Keywords

public sector accounting; accrual accounting; cash accounting; municipalities; Greece; decision making; performance evaluation; resource allocation; public administration; financial crisis

Category

Financial accounting

Editorial: Innovations in public sector financial and management accounting—for better or worse?

Uploaded by Sandra Cohen June 19, 2019 56

Author(s)

Paper language

English

Keywords

innovations; public sector financial management

Category

Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Management accounting