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15 results - showing 11 - 15
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The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece
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Uploaded by
Sotirios Karatzimas
March 10, 2015
2768
Author(s)
Sandra Cohen
Sotirios Karatzimas
Vassilios-Christos Naoum
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
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Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making
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Uploaded by
Sotirios Karatzimas
July 12, 2014
1679
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
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Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash
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Uploaded by
Sotirios Karatzimas
July 12, 2014
2253
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
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The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS
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Uploaded by
Sotirios Karatzimas
July 12, 2014
1889
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
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Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece
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Uploaded by
Sotirios Karatzimas
July 12, 2014
1653
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
program budgeting, performance budgeting, performance information, public sector accounting, Greece
Category
Performance measurement
Other
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