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Earnings management detection through budget execution. Insights from Greek municipalities Hot

Uploaded by Ioanna Malkogianni     January 15, 2024     1256  
Author(s)
Ioanna Malkogianni
Paper language
English
Keywords
Earnings management; Accrual accounting; Budget execution; Vulnerbility; Sustainability; Political factors; Greek municipalities
Category
Financial accounting

How to get the paper

From the author (email)
imalkogi@gmail.com
From the journal
Journal of Public Budgeting, Accounting & Financial Management
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Earnings management in public hospitals: The case of Greek state-owned hospitals Hot

Uploaded by Ioanna Malkogianni     May 23, 2022     1042  
Author(s)
Paper language
English
Keywords
Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
Category
Financial accounting

How to get the paper

From the author (email)
imalkogi@gmail.com
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2071005?src=
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Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors Hot

Uploaded by Sandra Cohen     September 02, 2021     1240  
Author(s)
Paper language
English
Keywords
bootstrap kernel density estimation; earnings management; Greek municipalities; opposition; re-elected mayors.
Category
Financial accounting

How to get the paper

From the author (email)
scohen@aueb.gr
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Sustainability measures and earnings management: Evidence from Greek Municipalities Hot

Uploaded by Sandra Cohen     March 27, 2021     1609  
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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Local Governments’ Earnings Management: Greek and Italian Evidence Hot

Uploaded by Sandra Cohen     November 10, 2018     2114  
Author(s)
Paper language
English
Keywords
earnings management; local governments; Jones model; total accruals; Greece; Italy
Category
  • Comparative Research
  • Financial accounting

How to get the paper

From the author (email)
scohen@aueb.gr
Read more
5 results - showing 1 - 5
 
 

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