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370 results - showing 361 - 370
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The usefulness of performance reporting in local government: comparing Italy and Spain
Hot
Uploaded by
francesca Manes Rossi
July 12, 2014
2067
Author(s)
Francesca Manes Rossi
Isabel Brusca
Natalia Aversano
Vicente Montesinos
Paper language
English
Keywords
Accountability; comparative research; local government; performance measurement, performance reporting
Category
Financial accounting
How to get the paper
From the author (email)
fmanesrossi@unisa.it
From the journal
http://dx.doi.org/10.1080/09540962.2013.785701
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IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations
Hot
Uploaded by
francesca Manes Rossi
July 12, 2014
2302
Author(s)
Francesca Manes Rossi
Johan Christiaens
Natalia Aversano
Paper language
English
Keywords
IPSASs: harmonization; accounting and reporting system; conceptual framework
Category
Financial accounting
How to get the paper
From the author (email)
fmanesrossi@unisa.it
From the journal
http://dx.doi.org/10.1080/01900692.2014.903269
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Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision–making?
Hot
Uploaded by
Sotirios Karatzimas
July 12, 2014
2287
Author(s)
Sandra Cohen
Paper language
English
Keywords
public sector accounting; accrual accounting; cash accounting; municipalities; Greece; decision making; performance evaluation; resource allocation; public administration; financial crisis
Category
Financial accounting
How to get the paper
From the journal
http://www.inderscience.com/info/inarticletoc.php?jcode=ijaape&year=2012&vol=8&issue=3
From other source (e.g. Preprint url)
DOI: 10.1504/IJAAPE.2012.047807
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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
3049
Author(s)
George Venieris
Nikolaos Kaimenakis
Sandra Cohen
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
3682
Author(s)
Constantin Zopounidis
Evi Neofytou
Michael Doumpos
Sandra Cohen
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
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Uploaded by
Sotirios Karatzimas
July 12, 2014
1956
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
central government; garbage can model; Greece; government accounting; standard-setting
Category
Financial accounting
How to get the paper
From the journal
http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1133966#abstract
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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
2498
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
accounting information quality; governmental financial reporting; Greece; modified cash-basis of accounting; perceived usefulness
Category
Financial accounting
How to get the paper
From the journal
http://www.emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-10-2015-0070
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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
2135
Author(s)
Sandra Cohen
Sotirios Karatzimas
Paper language
English
Keywords
privatization; IPSAS; modified cash basis; Greece; state-owned assets
Category
Financial accounting
International Accounting / Accounting Harmonization
How to get the paper
From the journal
http://www.inderscience.com/jhome.php?jcode=gber
Read more
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
1902
Author(s)
Sandra Cohen
Sotirios Karatzimas
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
3081
Author(s)
Brusca, I.
Chow, D.
Montesinos, V.
Paper language
English
Keywords
Accruals; budgets; IPSAS; public sector accounting; Spain
Category
Financial accounting
How to get the paper
From the author (email)
ibrusca@unizar.es
From the journal
http://www.tandfonline.com/doi/abs/10.1080/09540962.2013.836006#.U7k_CvlDu0I
From other source (e.g. Preprint url)
http://www.academia.edu/Documents/in/International_Public_sector_accounting_standards_IPSAS_
Read more
370 results - showing 361 - 370
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