Ioanna Malkogianni

Earnings management in public hospitals: The case of Greek state-owned hospitals

Uploaded by Ioanna Malkogianni May 23, 2022 132

Author(s)

Paper language

Keywords

Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals

Category

Financial accounting

Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors

Uploaded by Sandra Cohen September 02, 2021 246

Author(s)

Paper language

Keywords

bootstrap kernel density estimation; earnings management; Greek municipalities; opposition; re-elected mayors.

Category

Financial accounting

Sustainability measures and earnings management: Evidence from Greek Municipalities

Uploaded by Sandra Cohen March 27, 2021 561

Author(s)

Paper language

Keywords

Earnings management;accrual accounting; financial sustainability; Greek municipalities

Category

Financial accounting

Local Governments’ Earnings Management: Greek and Italian Evidence Hot

Uploaded by Sandra Cohen November 10, 2018 1214

Author(s)

Paper language

Keywords

earnings management; local governments; Jones model; total accruals; Greece; Italy

Category