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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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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
1 2 3 4  
 

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