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    Exploring determinant factors of differences between Governmental Accounting and National Accounts budgetary balances in EU member-States Hot

    Uploaded by Susana Jorge     February 22, 2015     2202  
    Author(s)
    Paper language
    English
    Keywords
    Budgetary reporting, national accounts, adjustments, accounting basis, public deficit, central government.
    Category
    Other

    How to get the paper

    From the author (email)
    susjor@fe.uc.pt
    From the journal
    TRAS-Transylvanian Review of Administrative Sciences
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    Improving the efficiency of Port Community Systems through integrated information flows of logistic processes Hot

    Uploaded by Marco Bisogno     February 17, 2015     3151  
    Author(s)
    Paper language
    English
    Keywords
    port; port community system; coordination; efficiency; routines; private and public sector organizations relationships; public sector organizations information systems; case study.
    Category
    Other

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    From the journal
    http://www.ijdar.org/
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    Technical Improvement of Governmental Accounting in the Context of Public Crisis: Based on Event Accounting Hot

    Uploaded by Fudong Liu     February 01, 2015     2977  
    Author(s)
    Paper language
    English
    Keywords
    public crisis; governmental accounting; event accounting
    Category
    Management accounting

    How to get the paper

    From the author (email)
    2008liufudong@sina.com
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    Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience Hot

    Uploaded by francesca Manes Rossi     January 14, 2015     2272  
    Author(s)
    Paper language
    English
    Keywords
    government-owned companies; accountability; non-financial risk disclosure; corporate governance
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    Read more
    How to prevent distress in local government: a new model applied in Italy Hot

    Uploaded by francesca Manes Rossi     January 14, 2015     2942  
    Author(s)
    Paper language
    English
    Keywords
    distress; local government; key indicators; discriminant analysis; accounting system
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    Read more
    The effect of IPSAS on reforming governmental financial reporting: an international comparison Hot

    Uploaded by francesca Manes Rossi     January 14, 2015     7444  
    Author(s)
    Paper language
    English
    Keywords
    central government accounting reform, comparative public accounting, IPSAS, local government
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    From the journal
    http://ras.sagepub.com/content/early/2014/12/12/0020852314546580.full.pdf+html
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    Advancing performance measurement Italian local government vis-à-vis the IPSASB project Hot

    Uploaded by francesca Manes Rossi     January 14, 2015     2099  
    Author(s)
    Paper language
    English
    Keywords
    Performance measurement, Harmonization, Local government, IPSASB, Performance indicators
    Category
    Performance measurement

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    From the journal
    www.emeraldinsight.com/1741-0401.htm
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    Do electoral cycles affect local financial Hot

    Uploaded by ISABEL MARIA GARCIA SANCHEZ     December 21, 2014     2429  
    Author(s)
    ISABEL MARIA GARCIA SANCHEZ, NOEMI MORDAN, BEATRIZ CUADRADO BALLESTEROS
    Paper language
    English
    Keywords
    financial health, local governments, political ideology, electoral moment
    Category
    Other

    How to get the paper

    From the journal
    http://dx.doi.org/10.1080/01442872.2014.971727
    Read more
    Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society Hot

    Uploaded by Yuri Biondi     December 20, 2014     1900  
    Author(s)
    Biondi, Yuri
    Paper language
    English
    Keywords
    EPSAS; public sector accounting; public finances; fiscal compact; IPSAS; European Union
    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
    http://dx.doi.org/10.1515/ael-2014-0015
    Read more
    Disclosure of university websites. Evidence from Italian data. Hot

    Uploaded by Marco Bisogno     December 13, 2014     2028  
    Author(s)
    Paper language
    English
    Keywords
    disclosure index; disclosure determinant analysis; websites; university; Italian data.
    Category
    Other

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    Read more
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