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355 results - showing 281 - 290
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Exploring determinant factors of differences between Governmental Accounting and National Accounts budgetary balances in EU member-States
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Uploaded by
Susana Jorge
February 22, 2015
2212
Author(s)
Susana Jorge
M. Antónia Jesus
Raul Laureano
Paper language
English
Keywords
Budgetary reporting, national accounts, adjustments, accounting basis, public deficit, central government.
Category
Other
How to get the paper
From the author (email)
susjor@fe.uc.pt
From the journal
TRAS-Transylvanian Review of Administrative Sciences
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Improving the efficiency of Port Community Systems through integrated information flows of logistic processes
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Uploaded by
Marco Bisogno
February 17, 2015
3164
Author(s)
Bisogno, M.,
Nota, G.
Saccomanno, A.
Tommasetti, A.
Paper language
English
Keywords
port; port community system; coordination; efficiency; routines; private and public sector organizations relationships; public sector organizations information systems; case study.
Category
Other
How to get the paper
From the author (email)
mbisogno@unisa.it
From the journal
http://www.ijdar.org/
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Technical Improvement of Governmental Accounting in the Context of Public Crisis: Based on Event Accounting
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Uploaded by
Fudong Liu
February 01, 2015
2988
Author(s)
LIU Fu-dong
LI Jian-fa
TIan Wu-xing
Paper language
English
Keywords
public crisis; governmental accounting; event accounting
Category
Management accounting
How to get the paper
From the author (email)
2008liufudong@sina.com
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Do Corporate Governance Characteristics Affect Non-Financial Risk Disclosure in Government-owned Companies? The Italian Experience
Hot
Uploaded by
francesca Manes Rossi
January 14, 2015
2279
Author(s)
Francesca Manes Rossi
alessandra allini
riccardo macchioni
Paper language
English
Keywords
government-owned companies; accountability; non-financial risk disclosure; corporate governance
Category
Financial accounting
How to get the paper
From the author (email)
fmanesrossi@unisa.it
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How to prevent distress in local government: a new model applied in Italy
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Uploaded by
francesca Manes Rossi
January 14, 2015
2953
Author(s)
Francesca Manes Rossi
manuel zito
antonella costanzo
Paper language
English
Keywords
distress; local government; key indicators; discriminant analysis; accounting system
Category
Financial accounting
How to get the paper
From the author (email)
fmanesrossi@unisa.it
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The effect of IPSAS on reforming governmental financial reporting: an international comparison
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Uploaded by
francesca Manes Rossi
January 14, 2015
7536
Author(s)
Francesca Manes Rossi
Natalia Aversano
Johan Christiaens
Christophe Vanhee
Philippe van Cauwenberge
Paper language
English
Keywords
central government accounting reform, comparative public accounting, IPSAS, local government
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
fmanesrossi@unisa.it
From the journal
http://ras.sagepub.com/content/early/2014/12/12/0020852314546580.full.pdf+html
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Advancing performance measurement Italian local government vis-à-vis the IPSASB project
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Uploaded by
francesca Manes Rossi
January 14, 2015
2107
Author(s)
Francesca Manes Rossi
Natalia Aversano
Paper language
English
Keywords
Performance measurement, Harmonization, Local government, IPSASB, Performance indicators
Category
Performance measurement
How to get the paper
From the author (email)
fmanesrossi@unisa.it
From the journal
www.emeraldinsight.com/1741-0401.htm
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Do electoral cycles affect local financial
Hot
Uploaded by
ISABEL MARIA GARCIA SANCHEZ
December 21, 2014
2438
Author(s)
ISABEL MARIA GARCIA SANCHEZ, NOEMI MORDAN, BEATRIZ CUADRADO BALLESTEROS
Paper language
English
Keywords
financial health, local governments, political ideology, electoral moment
Category
Other
How to get the paper
From the journal
http://dx.doi.org/10.1080/01442872.2014.971727
Read more
Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society
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Uploaded by
Yuri Biondi
December 20, 2014
1911
Author(s)
Biondi, Yuri
Paper language
English
Keywords
EPSAS; public sector accounting; public finances; fiscal compact; IPSAS; European Union
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
yuri.biondi@gmail.com
From the journal
http://dx.doi.org/10.1515/ael-2014-0015
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Disclosure of university websites. Evidence from Italian data.
Hot
Uploaded by
Marco Bisogno
December 13, 2014
2038
Author(s)
Bisogno, M.,
Citro, F.
Tommasetti, A.
Paper language
English
Keywords
disclosure index; disclosure determinant analysis; websites; university; Italian data.
Category
Other
How to get the paper
From the author (email)
mbisogno@unisa.it
Read more
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