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    Municipal cost behavior during financial crisis and financial sustainability periods: Evidence from Spain Hot

    Uploaded by Sotirios Karatzimas     August 02, 2021     1068  
    Author(s)
    Paper language
    English
    Keywords
    cost behavior; sticky cost; local government; financial crisis; financial sustainability
    Category
    Management accounting

    How to get the paper

    From the journal
    https://www.tandfonline.com/doi/abs/10.1080/10967494.2021.1947924?src=&journalCode=upmj20
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    The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?

    Uploaded by Josette Caruana     July 11, 2021     753  
    Author(s)
    Josette Caruana
    Paper language
    English
    Keywords
    Accounting practice; accounting theory;; deprival value model; fair value model; historical cost; measurement; public sector accounting
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    josette.caruana@um.edu.mt
    From the journal
    https://doi.org/10.1080/09540962.2021.1873594
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    Academic Coverage of GFM Topics Hot

    Uploaded by Jesse Hughes     May 08, 2021     1030  
    Author(s)
    Jesse Hughes; Michael Parry
    Paper language
    English
    Keywords
    Accounting; Budgeting; Government Entitities; Auditing; Commitments
    Category
    • Auditing
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Other

    How to get the paper

    From the author (email)
    jhughes@odu.edu
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    Budget transparency and governance quality: a cross-country analysis

    Uploaded by Marco Bisogno     April 16, 2021     830  
    Author(s)
    Paper language
    English
    Keywords
    Governance; open budget; budget transparency; accountability
    Category
    Comparative Research

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    From the journal
    Public Management Review
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    Accounting for Governments: from Budget to Audit Hot

    Uploaded by Jesse Hughes     April 13, 2021     1228  
    Author(s)
    Michael Parry; Jesse Hughes
    Paper language
    English
    Keywords
    Consolidated Statements; Government Financial Management; IPSAS; Government Financial Statistics; INTOSAI
    Category
    • Auditing
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting
    • Other

    How to get the paper

    From other source (e.g. Preprint url)
    self-published on Amazon
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    "Proposed Definitions for All Phases of Accounting" Hot

    Uploaded by Jesse Hughes     April 04, 2021     1134  
    Author(s)
    Jesse Hughes; Michael Parry; Hassan Ouda
    Paper language
    English
    Keywords
    Backward Looking Phases; Cash; Modified Cash; Modified Accrual,; Simplified Accrual; Full Accrual; Sustainable Forward Looking Phases; Sustainable Modified Accrual; Sustainable Full Accrual
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    jhughes@odu.edu
    From the journal
    icgfm.org/assets/docs/XX-2.pdf#page=35
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    The academic voice in the EPSAS project Hot

    Uploaded by Sandra Cohen     April 01, 2021     1040  
    Author(s)
    Paper language
    English
    Keywords
    Academic voice; accounting standards; European Public Sector Accounting Standards (EPSAS); harmonization; standard-setting process
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1905263
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    Sustainability measures and earnings management: Evidence from Greek Municipalities Hot

    Uploaded by Sandra Cohen     March 27, 2021     1048  
    Author(s)
    Paper language
    English
    Keywords
    Earnings management;accrual accounting; financial sustainability; Greek municipalities
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
    From the journal
    https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-10-2020-0171/full/html
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    Evolution of EU public sector financial accounting standardisation: critical events that opened the window for attempted policy change

    Uploaded by Lasse Oulasvirta     March 15, 2021     895  
    Author(s)
    Lasse Oulasvirta and Stephen J. Bailey
    Paper language
    English
    Keywords
    Public accounting standardisation; EDP; garbage can; IPSAS; EPSAS
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    lasse.oulasvirta@tuni.fi
    From the journal
    Journal of European Integration
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    A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting

    Uploaded by Lasse Oulasvirta     March 15, 2021     949  
    Author(s)
    Lasse Oulasvirta
    Paper language
    English
    Keywords
    Bottom-up approach; conceptual framework; EPSAS; financial accounting; income-statement-first approach; IPSAS; public sector
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    lasse.oulasvirta@tuni.fi
    From the journal
    Public Money & Management, 2021
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