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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     289  
    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     302  
    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     617  
    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     551  
    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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    IPSAS, EPSAS and other challenges in European public sector accounting and auditing

    Uploaded by Sandra Cohen     December 02, 2017     662  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; EPSAS; Public Sector Accounting; Public Sector Auditing
    Category
    • Auditing
    • Financial accounting
    • International Accounting / Accounting Harmonization
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    Financial Resilience of Greek Local Governments Hot

    Uploaded by Sandra Cohen     June 15, 2017     1176  
    Author(s)
    Paper language
    English
    Keywords
    Greece; Greek Local Governments; austerity; accrual accounting; financial shocks; financial crises; resilience
    Category
    • Financial accounting
    • Performance measurement
    • Other
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    Auditors and early signals of financial distress in local governments Hot

    Uploaded by francesca Manes Rossi     March 18, 2017     1123  
    Author(s)
    Paper language
    English
    Keywords
    Auditing; Financial distress; Local governments; Logistic regression; Financial distress prediction models; Role of auditors
    Category
    • Auditing
    • Financial accounting
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    Editorial: Innovations in public sector financial management Hot

    Uploaded by Sandra Cohen     October 28, 2016     1454  
    Author(s)
    Paper language
    English
    Keywords
    Public sector financial management; public sector; decision making
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting
    • Performance measurement
    • Other
    Read more
    Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards Hot

    Uploaded by Sandra Cohen     October 28, 2016     1451  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; EPSAS; Accrual Accounting; Accounting Harmonization
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    IT-enhanced popular reports: Analyzing citizen preferences Hot

    Uploaded by Sotirios Karatzimas     August 05, 2016     1857  
    Author(s)
    Paper language
    English
    Keywords
    Popular reports; ICT; PDF; e-governance; reporting format; public sector
    Category
    • Financial accounting
    • Other
    Read more
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