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355 results - showing 341 - 350
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The financial distress of public sector entities. Evidence from Italian public universities Hot

Uploaded by Marco Bisogno     July 26, 2014     1920  
Author(s)
Paper language
English
Keywords
financial distress; public sector entities; universities; financial ratios; performance evaluation.
Category
Performance measurement

How to get the paper

From the author (email)
mbisogno@unisa.it
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From Rhetoric to Practice: The Case of Spanish Local Government Reforms Hot

Uploaded by Isabel Brusca     July 23, 2014     1944  
Author(s)
Paper language
English
Category
Financial accounting

How to get the paper

From the author (email)
ibrusca@unizar.es
From the journal
http://onlinelibrary.wiley.com/doi/10.1111/faam.12019/abstract
From SSRN
http://ssrn.com/abstract=2336327 or http://dx.doi.org/10.1111/faam.12019
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Effects of municipal, auditing and political factors on audit delay Hot

Uploaded by Sandra Cohen     July 13, 2014     2316  
Author(s)
Paper language
English
Keywords
Audit delay, municipalities, compliance, accrual accounting, public sector, local governments, Greece
Category
Auditing

How to get the paper

From the journal
http://www.sciencedirect.com/science/article/pii/S0155998212000312
From other source (e.g. Preprint url)
DOI: 10.1016/j.accfor.2012.04.002
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An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs Hot

Uploaded by Sandra Cohen     July 13, 2014     2600  
Author(s)
Paper language
English
Keywords
Audit fees, pricing audit services, public sector accounting, Local Governments, Greece
Category
Auditing

How to get the paper

From the journal
http://onlinelibrary.wiley.com/doi/10.1111/faam.2013.29.issue-1/issuetoc
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Analysing the relationship between intellectual capital and performance in local governments Hot

Uploaded by Sandra Cohen     July 12, 2014     3438  
Author(s)
Paper language
English
Keywords
intellectual capital; IC1-ostensive view; IC2-performative view; performance; local governments; Greece.
Category
Other

How to get the paper

From the journal
http://www.inderscience.com/info/inarticle.php?artid=53071
From other source (e.g. Preprint url)
DOI: 10.1504/GBER.2013.053071
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The usefulness of performance reporting in local government: comparing Italy and Spain Hot

Uploaded by francesca Manes Rossi     July 12, 2014     2072  
Author(s)
Paper language
English
Keywords
Accountability; comparative research; local government; performance measurement, performance reporting
Category
Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
http://dx.doi.org/10.1080/09540962.2013.785701
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IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations Hot

Uploaded by francesca Manes Rossi     July 12, 2014     2307  
Author(s)
Paper language
English
Keywords
IPSASs: harmonization; accounting and reporting system; conceptual framework
Category
Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
http://dx.doi.org/10.1080/01900692.2014.903269
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Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision–making? Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     2294  
Author(s)
Sandra Cohen
Paper language
English
Keywords
public sector accounting; accrual accounting; cash accounting; municipalities; Greece; decision making; performance evaluation; resource allocation; public administration; financial crisis
Category
Financial accounting

How to get the paper

From the journal
http://www.inderscience.com/info/inarticletoc.php?jcode=ijaape&year=2012&vol=8&issue=3
From other source (e.g. Preprint url)
DOI: 10.1504/IJAAPE.2012.047807
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Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     3063  
Author(s)
Paper language
English
Keywords
Accounting; Accrual accounting; Cash accounting; Greece; Local government; Public sector; Roles of accounting
Category
Financial accounting
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Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     3695  
Author(s)
Paper language
English
Keywords
Local governments; Financial distress; Multiple criteria analysis; Financial ratios; Greece
Category
Financial accounting
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