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370 results - showing 181 - 190
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The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Framework
Hot
Uploaded by
Ellen Haustein
October 22, 2019
1130
Author(s)
Bianca Mann
Peter C. Lorson
Lasse Oulasvirta
Ellen Haustein
Paper language
English
Keywords
public sector accounting; EPSAS; IPSAS; GASB; conceptual framework; purposes; accountability
Category
Financial accounting
International Accounting / Accounting Harmonization
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Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand?
Hot
Uploaded by
Sandra Cohen
September 07, 2019
1194
Author(s)
Isabel Brusca
Francesca Manes Rossi
Sandra Cohen
giuseppe nicolò
Paper language
English
Keywords
University Rankings; Intellectual capital (IC); IC web disclosure, comparative IC research; Universities
Category
Comparative Research
Performance measurement
Other
How to get the paper
From the author (email)
scohen@aueb.gr
From the journal
www.emeraldinsight.com/2049-372X.htm
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STAKEHOLDER PARTICIPATION IN THE GOVERNMENTAL ACCOUNTING STANDARD-SETTING PROCESS
Uploaded by
Suzanne Lowensohn
July 27, 2019
917
Author(s)
Linda A. Kidwell
Suzanne Lowensohn
Paper language
English
Keywords
GASB, comment letters
Category
Other
How to get the paper
From the journal
https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-02-2018-0019/full/html
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Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB
Uploaded by
Suzanne Lowensohn
July 27, 2019
934
Author(s)
Linda A. Kidwell
Suzanne Lowensohn
Paper language
English
Keywords
International Public Sector Accounting Standards (IPSAS), European Public Sector Accounting Standards (EPSAS), comment letters, due process
Category
International Accounting / Accounting Harmonization
How to get the paper
From the journal
https://www.tandfonline.com/doi/full/10.1080/17449480.2019.1632466
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The profile of IPSAS-adopters
Hot
Uploaded by
Donia BEN AMOR
July 20, 2019
1643
Author(s)
Donia BEN AMOR
Salma DAMAK AYADI
Paper language
English
Keywords
counting, public sector, IPSAS, profile, contingency model
Category
International Accounting / Accounting Harmonization
Performance measurement
Other
How to get the paper
From the journal
Journal of Accounting and Management Information Systems
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Operating within the boundaries of legislation, accountability and personal agendas: A study on financial sustainability in Catalan municipalities
Hot
Uploaded by
Sotirios Karatzimas
June 25, 2019
1740
Author(s)
Sotirios Karatzimas
Carles Griful Miquela
Paper language
English
Keywords
Accountability; Municipalities; Financial sustainability; Local government; Mayors; Municipality comptrollers; Public choice theory
Category
Other
How to get the paper
From the journal
https://www.emeraldinsight.com/doi/full/10.1108/MEDAR-02-2018-0284
Read more
Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions
Hot
Uploaded by
francesca Manes Rossi
June 22, 2019
1953
Author(s)
AGGESTAM, M
HODGES, RON
MANES ROSSI, FRANCESCA
Marco Bisogno
Paper language
English
Keywords
non-exchange revenue; IPSASB Conceptual Framework; accrual accounting; public sector accounting
Category
International Accounting / Accounting Harmonization
How to get the paper
From the author (email)
fmanesrossi@unisa.it
From the journal
https://doi.org/10.1080/17449480.2019.1624791
Read more
Editorial: Innovations in public sector financial and management accounting—for better or worse?
Hot
Uploaded by
Sandra Cohen
June 19, 2019
1309
Author(s)
Eugenio Caperchione
Sandra Cohen
Francesca Manes Rossi
Isabel Brusca
Paper language
English
Keywords
innovations; public sector financial management
Category
Comparative Research
Financial accounting
International Accounting / Accounting Harmonization
Management accounting
How to get the paper
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2019.1583906
Read more
Characterizing the Risk Factors for Financial Sustainability in Spanish Local Governments
Hot
Uploaded by
Isabel Brusca
March 21, 2019
1235
Author(s)
Brusca, I.
Jorge Olmo
Margarita Labrador
Paper language
English
Keywords
financial sustainability, local governments, accrual accounting
Category
Other
How to get the paper
From the author (email)
ibrusca@unizar.es
Read more
Brusca, I., & Olmo, J. (2018). La deuda comercial de los ayuntamientos españoles: análisis empírico.
Hot
Uploaded by
Isabel Brusca
March 21, 2019
1214
Author(s)
Jorge Olmo
Brusca, I.
Paper language
Spanish
Keywords
local government, debt, aaverage payment period
Category
Other
How to get the paper
From the author (email)
ibrusca@unizar.es
Read more
370 results - showing 181 - 190
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