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    Financial accounting information presented with infographics: Does it improve financial reporting understandability?

    Uploaded by Sandra Cohen     November 14, 2022     128  
    Author(s)
    Paper language
    English
    Keywords
    Accounting understandability; Citizens' needs; Governmental Financial Reportinginfographics;
    Category
    • Comparative Research
    • Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-11-2021-0163/full/html
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    Public Sector Accounting Harmonization in the European Union through the lens of the Garbage Can model

    Uploaded by Sandra Cohen     November 14, 2022     143  
    Author(s)
    Paper language
    English
    Keywords
    EPSAS; harmonization; standard-setting process; garbage can model; international accounting standards
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://onlinelibrary.wiley.com/doi/10.1111/faam.12348
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    New development: Public sector accounting education for users—embedding eLearning and technology in teaching

    Uploaded by Sotirios Karatzimas     September 03, 2022     243  
    Author(s)
    Paper language
    English
    Keywords
    Active learning; eLearning; public sector accounting education; public sector accounting software; users’ needs
    Category
    Other

    How to get the paper

    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1986302
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    Debate: Accounting training for politicians— an alternative approach

    Uploaded by Sandra Cohen     September 03, 2022     236  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    politicians; public sector accounting training
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2107826
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    Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting

    Uploaded by Sandra Cohen     September 03, 2022     246  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    Climate change, SDGs,
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://doi.org/10.1080/09540962.2021.1986957
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    Earnings management in public hospitals: The case of Greek state-owned hospitals

    Uploaded by Ioanna Malkogianni     May 23, 2022     325  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    imalkogi@gmail.com
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2071005?src=
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    Analyzing smart cities’ reporting: Do they report ‘smart’?

    Uploaded by Sandra Cohen     October 06, 2021     419  
    Author(s)
    Paper language
    English
    Keywords
    Smart cities; Integrated Popular Reporting; Integrated reporting; Popular reporting
    Category
    • Comparative Research
    • Financial accounting

    How to get the paper

    From the author (email)
    skaratzimas@aueb.gr
    Read more
    Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors

    Uploaded by Sandra Cohen     September 02, 2021     367  
    Author(s)
    Paper language
    English
    Keywords
    bootstrap kernel density estimation; earnings management; Greek municipalities; opposition; re-elected mayors.
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
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    Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective

    Uploaded by Sandra Cohen     September 02, 2021     462  
    Author(s)
    Paper language
    English
    Keywords
    successful accounting reforms; public sector financial management; public sector financial management reforms
    Category
    Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/IJPSM-05-2021-347/full/html
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    Editorial: Comparison as a habit—The case for international governmental accounting research

    Uploaded by Sandra Cohen     September 02, 2021     411  
    Author(s)
    Paper language
    English
    Keywords
    CIGAR; International governmental accounting research
    Category
    • Comparative Research
    • Other
    Read more
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