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    IPSAS, EPSAS and other challenges in European public sector accounting and auditing Hot

    Uploaded by Sandra Cohen     December 02, 2017     1764  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; EPSAS; Public Sector Accounting; Public Sector Auditing
    Category
    • Auditing
    • Financial accounting
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    Read more
    Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments Hot

    Uploaded by francesca Manes Rossi     November 30, 2017     1696  
    Author(s)
    Paper language
    English
    Keywords
    Comparative research; democratic participation; financial sustainability; fiscal transparency; local governments
    Category
    Comparative Research

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    From the journal
    http://www.tandfonline.com/doi/pdf/10.1080/01900692.2016.1242623?needAccess=true
    Read more
    Financial Sustainability in Local Governments: Definition, Measurement and Determinants Hot

    Uploaded by Marco Bisogno     November 11, 2017     2436  
    Author(s)
    Paper language
    English
    Keywords
    financial sustainability; financial health; financial condition; local governments.
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    Read more
    Accountability and Transparency to Fight against Corruption: An International Comparative Analysis Hot

    Uploaded by francesca Manes Rossi     November 07, 2017     1942  
    Author(s)
    Paper language
    English
    Keywords
    : transparency; accountability; government; corruption; comparative
    Category
    • Comparative Research
    • Financial accounting

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    Read more
    Sovereign Debt Restructuring, Refinancing and the Financial Market Hot

    Uploaded by Yuri Biondi     September 19, 2017     1396  
    Author(s)
    Biondi, Yuri
    Paper language
    English
    Keywords
    sovereign debt; public debt management; sovereign debt restructuring; fiscal consolidation; international financial law
    Category
    • Financial accounting
    • Other

    How to get the paper

    From the author (email)
    yuri.biondi@gmail.com
    From the journal
    https://doi.org/10.1515/ael-2016-0024
    Read more
    Pension Obligations in the European Union: A Case Study for Accounting Policy Hot

    Uploaded by Yuri Biondi     September 19, 2017     1379  
    Author(s)
    Paper language
    English
    Keywords
    pension provision; pension benefit; pension liability; IPSAS; EPSAS; pension fund management; actuarial evaluation; public sector accounting regulation; public finances
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    yuri.biondi@gmail.com
    From the journal
    https://doi.org/10.1515/ael-2017-0027
    Read more
    Financial Resilience in Brazilian Municipalities Hot

    Uploaded by André Aquino     September 09, 2017     1944  
    Author(s)
    Paper language
    English
    Keywords
    Brazil; financial resilience; local government; crises responses; mayor leadership; budgetary slack
    Category
    Comparative Research
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    Headless Governments: Removed Mayors and the Challenges to Responsiveness on Financial Sustainability Hot

    Uploaded by André Aquino     September 09, 2017     1766  
    Author(s)
    Paper language
    English
    Keywords
    Financial Sustainability; Financial Resilience; Coalition Government; Expenses Cutback; Public Budget; Mayor turnover
    Category
    • Financial accounting
    • Other
    Read more
    Integrated Reporting and Integrated Thinking in Italian Public Sector Organisations Hot

    Uploaded by francesca Manes Rossi     June 27, 2017     2559  
    Author(s)
    Paper language
    English
    Keywords
    Management accounting change; Public sector; Sustainability Reporting; Integrated reporting; IIRC; non-financial information; 2014/95/EU
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    Read more
    Financial Resilience of Greek Local Governments Hot

    Uploaded by Sandra Cohen     June 15, 2017     2580  
    Author(s)
    Paper language
    English
    Keywords
    Greece; Greek Local Governments; austerity; accrual accounting; financial shocks; financial crises; resilience
    Category
    • Financial accounting
    • Performance measurement
    • Other

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    Read more
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