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37 results - showing 1 - 10
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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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Analyzing smart cities’ reporting: Do they report ‘smart’?
Uploaded by
Sandra Cohen
October 06, 2021
270
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
Smart cities; Integrated Popular Reporting; Integrated reporting; Popular reporting
Category
Comparative Research
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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Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective
Uploaded by
Sandra Cohen
September 02, 2021
302
Author(s)
Sandra Cohen
Francesca Manes Rossi
Isabel Brusca
Eugenio Caperchione
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
263
Author(s)
Eugenio Caperchione
Marco Bisogno
Josette Caruana
Sandra Cohen
Francesca Manes Rossi
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
563
Author(s)
Francesca Manes Rossi
Isabel Brusca
Sandra Cohen
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
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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Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux
Uploaded by
Sandra Cohen
February 20, 2021
389
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
502
Author(s)
Sandra Cohen
Francesca Manes Rossi
Eugenio Caperchione
Isabel Brusca
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
716
Author(s)
Salavou Helen
Sandra Cohen
Paper language
English
Keywords
Social enterprises, performance, impact, empirical study, cluster analysis, hybridity
Category
Performance measurement
Other
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37 results - showing 1 - 10
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