• Repository
 Advanced search
403 results - showing 101 - 110
« 1 ... 9 10 11 12 13 ... 41 » 
 
Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors Hot

Uploaded by Sandra Cohen     September 02, 2021     1405  
Author(s)
Paper language
English
Keywords
bootstrap kernel density estimation; earnings management; Greek municipalities; opposition; re-elected mayors.
Category
Financial accounting

How to get the paper

From the author (email)
scohen@aueb.gr
Read more
Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective Hot

Uploaded by Sandra Cohen     September 02, 2021     1369  
Author(s)
Paper language
English
Keywords
successful accounting reforms; public sector financial management; public sector financial management reforms
Category
Other

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
https://www.emerald.com/insight/content/doi/10.1108/IJPSM-05-2021-347/full/html
Read more
Editorial: Comparison as a habit—The case for international governmental accounting research Hot

Uploaded by Sandra Cohen     September 02, 2021     1261  
Author(s)
Paper language
English
Keywords
CIGAR; International governmental accounting research
Category
  • Comparative Research
  • Other
Read more
Government accounting literacy as an attribute of smart citizenship Hot

Uploaded by Sotirios Karatzimas     August 29, 2021     1243  
Author(s)
Sotirios Karatzimas
Paper language
English
Keywords
Government accounting literacy; public sector accounting education; smart citizens; smart city; smart education
Category
Other

How to get the paper

From the author (email)
skaratzimas@aueb.gr
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2021.1965311
Read more
Municipal cost behavior during financial crisis and financial sustainability periods: Evidence from Spain Hot

Uploaded by Sotirios Karatzimas     August 02, 2021     1807  
Author(s)
Paper language
English
Keywords
cost behavior; sticky cost; local government; financial crisis; financial sustainability
Category
Management accounting

How to get the paper

From the journal
https://www.tandfonline.com/doi/abs/10.1080/10967494.2021.1947924?src=&journalCode=upmj20
Read more
The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration? Hot

Uploaded by Josette Caruana     July 11, 2021     1272  
Author(s)
Josette Caruana
Paper language
English
Keywords
Accounting practice; accounting theory;; deprival value model; fair value model; historical cost; measurement; public sector accounting
Category
Financial accounting

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
https://doi.org/10.1080/09540962.2021.1873594
Read more
Academic Coverage of GFM Topics Hot

Uploaded by Jesse Hughes     May 08, 2021     1601  
Author(s)
Jesse Hughes; Michael Parry
Paper language
English
Keywords
Accounting; Budgeting; Government Entitities; Auditing; Commitments
Category
  • Auditing
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Other

How to get the paper

From the author (email)
jhughes@odu.edu
Read more
Budget transparency and governance quality: a cross-country analysis Hot

Uploaded by Marco Bisogno     April 16, 2021     1592  
Author(s)
Paper language
English
Keywords
Governance; open budget; budget transparency; accountability
Category
Comparative Research

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
Public Management Review
Read more
Accounting for Governments: from Budget to Audit Hot

Uploaded by Jesse Hughes     April 13, 2021     1903  
Author(s)
Michael Parry; Jesse Hughes
Paper language
English
Keywords
Consolidated Statements; Government Financial Management; IPSAS; Government Financial Statistics; INTOSAI
Category
  • Auditing
  • Financial accounting
  • International Accounting / Accounting Harmonization
  • Management accounting
  • Other

How to get the paper

From other source (e.g. Preprint url)
self-published on Amazon
Read more
"Proposed Definitions for All Phases of Accounting" Hot

Uploaded by Jesse Hughes     April 04, 2021     1726  
Author(s)
Jesse Hughes; Michael Parry; Hassan Ouda
Paper language
English
Keywords
Backward Looking Phases; Cash; Modified Cash; Modified Accrual,; Simplified Accrual; Full Accrual; Sustainable Forward Looking Phases; Sustainable Modified Accrual; Sustainable Full Accrual
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
jhughes@odu.edu
From the journal
icgfm.org/assets/docs/XX-2.pdf#page=35
Read more
403 results - showing 101 - 110
« 1 ... 9 10 11 12 13 ... 41 » 
 

Newsletter Subscribe to our Newsletter to get all the latest news