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4 results - showing 1 - 4
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Earnings management in public hospitals: The case of Greek state-owned hospitals
Uploaded by
Ioanna Malkogianni
May 23, 2022
132
Author(s)
Ioanna Malkogianni
Sandra Cohen
Paper language
English
Keywords
Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
Category
Financial accounting
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Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors
Uploaded by
Sandra Cohen
September 02, 2021
246
Author(s)
Sandra Cohen
Ioanna Malkogianni
Paper language
English
Keywords
bootstrap kernel density estimation; earnings management; Greek municipalities; opposition; re-elected mayors.
Category
Financial accounting
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Sustainability measures and earnings management: Evidence from Greek Municipalities
Uploaded by
Sandra Cohen
March 27, 2021
561
Author(s)
Sandra Cohen
Ioanna Malkogianni
Paper language
English
Keywords
Earnings management;accrual accounting; financial sustainability; Greek municipalities
Category
Financial accounting
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Local Governments’ Earnings Management: Greek and Italian Evidence
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Uploaded by
Sandra Cohen
November 10, 2018
1214
Author(s)
Ioanna Malkogianni
Marco Bisogno
Sandra Cohen
Paper language
English
Keywords
earnings management; local governments; Jones model; total accruals; Greece; Italy
Category
Comparative Research
Financial accounting
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4 results - showing 1 - 4
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