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391 results - showing 221 - 230
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Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model Hot

Uploaded by Christoph Reichard     February 27, 2019     2893  
Author(s)
Paper language
English
Keywords
Local government; performance budgeting; performance information
Category
  • Financial accounting
  • Performance measurement

How to get the paper

From the author (email)
reichard@uni-potsdam.de
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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     1600  
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
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Management control and public sector performance management Hot

Uploaded by Christoph Reichard     February 27, 2019     1699  
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
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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     2123  
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/
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Local Governments’ Earnings Management: Greek and Italian Evidence Hot

Uploaded by Sandra Cohen     November 10, 2018     2115  
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
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Setting consolidated reporting standards for local government Hot

Uploaded by francesca Manes Rossi     October 10, 2018     1921  
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
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Budgetary solvency of Italian local governments: an assessment Hot

Uploaded by Marco Bisogno     July 17, 2018     2152  
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
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Efficiency as a Determinant of Financial Condition: An Assessment of Italian and Spanish Local Governments Hot

Uploaded by Marco Bisogno     July 17, 2018     1950  
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
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Public sector consolidated financial statements: a structured literature review Hot

Uploaded by Marco Bisogno     July 06, 2018     2099  
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     2238  
Author(s)
Paper language
English
Category
Other

How to get the paper

From the author (email)
gnicolo@unisa.it
Read more
391 results - showing 221 - 230
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