• Repository
 Advanced search
370 results - showing 201 - 210
« 1 ... 19 20 21 22 23 ... 37 » 
 
Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not Hot

Uploaded by Christoph Reichard     February 27, 2019     1280  
Author(s)
Paper language
English
Keywords
cash budgeting; accrual budgeting; international comparison
Category
  • Comparative Research
  • Financial accounting

How to get the paper

From the author (email)
reichard@uni-potsdam.de
Read more
Management control and public sector performance management Hot

Uploaded by Christoph Reichard     February 27, 2019     1381  
Author(s)
Paper language
English
Keywords
management control; performance management
Category
  • Management accounting
  • Performance measurement

How to get the paper

From the author (email)
reichard@uni-potsdam.de
Read more
Resistance threshold to jurisdictions’ amalgamation: a survey of mp’s attitude toward budget control and social identification Hot

Uploaded by Nils Soguel     November 20, 2018     1759  
Author(s)
Paper language
English
Keywords
Amalgamation; Social identity; Horizontal cooperation; Fiscal autonomy; Budget control
Category
Other

How to get the paper

From the author (email)
nils.soguel@unil.ch
From other source (e.g. Preprint url)
https://serval.unil.ch/
Read more
Local Governments’ Earnings Management: Greek and Italian Evidence Hot

Uploaded by Sandra Cohen     November 10, 2018     1610  
Author(s)
Paper language
English
Keywords
earnings management; local governments; Jones model; total accruals; Greece; Italy
Category
  • Comparative Research
  • Financial accounting

How to get the paper

From the author (email)
scohen@aueb.gr
Read more
Setting consolidated reporting standards for local government Hot

Uploaded by francesca Manes Rossi     October 10, 2018     1464  
Author(s)
Paper language
English
Keywords
Accrual accounting; consolidated financial reporting (CFR); local government; normativity
Category
  • Comparative Research
  • Financial accounting

How to get the paper

From the author (email)
fmanesrossi@unisa.it
From the journal
https://www.tandfonline.com/doi/pdf/10.1080/09540962.2018.1524199?needAccess=true
Read more
Budgetary solvency of Italian local governments: an assessment Hot

Uploaded by Marco Bisogno     July 17, 2018     1641  
Author(s)
Paper language
English
Keywords
Financial condition, Indebtedness, Budgetary solvency, Current equilibrium, Financial autonomy
Category
  • Financial accounting
  • Performance measurement

How to get the paper

From the author (email)
mbisogno@unisa.it
Read more
Efficiency as a Determinant of Financial Condition: An Assessment of Italian and Spanish Local Governments Hot

Uploaded by Marco Bisogno     July 17, 2018     1451  
Author(s)
Paper language
English
Keywords
financial condition; financial health; efficiency; local governments; public service delivery.
Category
Performance measurement

How to get the paper

From the author (email)
mbisogno@unisa.it
From the journal
https://doi.org/10.1080/10967494.2018.1476426
Read more
Public sector consolidated financial statements: a structured literature review Hot

Uploaded by Marco Bisogno     July 06, 2018     1592  
Author(s)
Paper language
English
Keywords
Public sector, Structured literature review, Consolidated financial statements, Whole-of-government accounts
Category
Other

How to get the paper

From the author (email)
mbisogno@unisa.it
Read more
New trends in intellectual capital reporting: Exploring online intellectual capital disclosure in Italian universities Hot

Uploaded by Giuseppe Nicolò     June 18, 2018     1978  
Author(s)
Paper language
English
Category
Other

How to get the paper

From the author (email)
gnicolo@unisa.it
Read more
Local government administration systems and local government accounting information needs: Is there a mismatch? Hot

Uploaded by Sandra Cohen     June 16, 2018     1659  
Author(s)
Paper language
English
Keywords
: accrual accounting; performance measurement; public administration typology; accountability
Category
  • Comparative Research
  • Financial accounting
  • International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
scohen@aueb.gr
From the journal
https://journals.sagepub.com/doi/10.1177/0020852317748732
Read more
370 results - showing 201 - 210
« 1 ... 19 20 21 22 23 ... 37 » 
 

Newsletter Subscribe to our Newsletter to get all the latest news

Log In or Sign Up