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    The academic voice in the EPSAS project

    Uploaded by Sandra Cohen     April 01, 2021     265  
    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
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    Sustainability measures and earnings management: Evidence from Greek Municipalities

    Uploaded by Sandra Cohen     March 27, 2021     270  
    Author(s)
    Paper language
    English
    Keywords
    Earnings management;accrual accounting; financial sustainability; Greek municipalities
    Category
    Financial accounting
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    Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux

    Uploaded by Sandra Cohen     February 20, 2021     170  
    Author(s)
    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     264  
    Author(s)
    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     386  
    Author(s)
    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     279  
    Author(s)
    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     562  
    Author(s)
    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     596  
    Author(s)
    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     980  
    Author(s)
    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     843  
    Author(s)
    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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