Sotirios Karatzimas

The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece Hot

Uploaded by Sotirios Karatzimas March 10, 2015 2768

Author(s)

Paper language

English

Keywords

Public Sector; Sticky Cost Phenomenon; Cost behaviour; Local governments; Greece

Category

Financial accounting
Management accounting

How to get the paper

From the author (email)

scohen@aueb.gr

Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making Hot

Uploaded by Sotirios Karatzimas July 12, 2014 1679

Author(s)

Paper language

English

Keywords

central government; garbage can model; Greece; government accounting; standard-setting

Category

Financial accounting

How to get the paper

From the journal

http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1133966#abstract

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

Uploaded by Sotirios Karatzimas July 12, 2014 2253

Author(s)

Paper language

English

Keywords

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

Category

Financial accounting

How to get the paper

From the journal

http://www.emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-10-2015-0070

The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS Hot

Uploaded by Sotirios Karatzimas July 12, 2014 1889

Author(s)

Paper language

English

Keywords

privatization; IPSAS; modified cash basis; Greece; state-owned assets

Category

Financial accounting
International Accounting / Accounting Harmonization

How to get the paper

From the journal

http://www.inderscience.com/jhome.php?jcode=gber

Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece Hot

Uploaded by Sotirios Karatzimas July 12, 2014 1653

Author(s)

Paper language

English

Keywords

program budgeting, performance budgeting, performance information, public sector accounting, Greece

Category

Performance measurement
Other