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

Uploaded by Sandra Cohen     September 02, 2021     22  
Author(s)
Paper language
English
Keywords
bootstrap kernel density estimation; earnings management; Greek municipalities; opposition; re-elected mayors.
Category
Financial accounting
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Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective

Uploaded by Sandra Cohen     September 02, 2021     75  
Author(s)
Paper language
English
Keywords
successful accounting reforms; public sector financial management; public sector financial management reforms
Category
Other
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Editorial: Comparison as a habit—The case for international governmental accounting research

Uploaded by Sandra Cohen     September 02, 2021     48  
Author(s)
Paper language
English
Keywords
CIGAR; International governmental accounting research
Category
  • Comparative Research
  • Other
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The academic voice in the EPSAS project

Uploaded by Sandra Cohen     April 01, 2021     332  
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
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Sustainability measures and earnings management: Evidence from Greek Municipalities

Uploaded by Sandra Cohen     March 27, 2021     342  
Author(s)
Paper language
English
Keywords
Earnings management;accrual accounting; financial sustainability; Greek municipalities
Category
Financial accounting
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Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux

Uploaded by Sandra Cohen     February 20, 2021     203  
Author(s)
Paper language
English
Keywords
public budget; policy conditionality; politicians; resource dependency; technical assistance; Greece
Category
Other
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Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe

Uploaded by Sandra Cohen     November 26, 2020     305  
Author(s)
Paper language
English
Category
International Accounting / Accounting Harmonization
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Towards a typology of social enterprises based on performance: Some new evidence

Uploaded by Sandra Cohen     September 15, 2020     437  
Author(s)
Paper language
English
Keywords
Social enterprises, performance, impact, empirical study, cluster analysis, hybridity
Category
  • Performance measurement
  • Other
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Allocating Government Budgets according to Citizen preferences: A Cross-national Survey

Uploaded by Sandra Cohen     September 15, 2020     315  
Author(s)
Paper language
English
Keywords
COFOG; Functions of government; Budget Allocation; Public administration; Survey method
Category
  • Comparative Research
  • Other
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Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand?

Uploaded by Sandra Cohen     September 07, 2019     602  
Author(s)
Paper language
English
Keywords
University Rankings; Intellectual capital (IC); IC web disclosure, comparative IC research; Universities
Category
  • Comparative Research
  • Performance measurement
  • Other
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35 results - showing 1 - 10
1 2 3 4  
 

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