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337 results - showing 331 - 337
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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     2331  
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     2883  
Author(s)
Paper language
English
Keywords
Local governments; Financial distress; Multiple criteria analysis; Financial ratios; Greece
Category
Financial accounting
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Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     1503  
Author(s)
Paper language
English
Keywords
central government; garbage can model; Greece; government accounting; standard-setting
Category
Financial accounting
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Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     2073  
Author(s)
Paper language
English
Keywords
accounting information quality; governmental financial reporting; Greece; modified cash-basis of accounting; perceived usefulness
Category
Financial accounting
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The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     1716  
Author(s)
Paper language
English
Keywords
privatization; IPSAS; modified cash basis; Greece; state-owned assets
Category
  • Financial accounting
  • International Accounting / Accounting Harmonization
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Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece Hot

Uploaded by Sotirios Karatzimas     July 12, 2014     1474  
Author(s)
Paper language
English
Keywords
program budgeting, performance budgeting, performance information, public sector accounting, Greece
Category
  • Performance measurement
  • Other
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Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain Hot

Uploaded by Isabel Brusca     July 06, 2014     2415  
Author(s)
Paper language
English
Keywords
Accruals; budgets; IPSAS; public sector accounting; Spain
Category
Financial accounting
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337 results - showing 331 - 337
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