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CFO characteristics and opportunistic accounting choice in public sector organizations

Uploaded by Pierre Donatella November 12, 2021 790

Author(s)

Paper language

English

Keywords

CFO; Compliance; Earnings management; Accounting choice; Upper echelons theory

Category

Financial accounting

How to get the paper

From the author (email)

Torbjorn.Tagesson@liu.se

From the journal

Journal of Management and Governance volume

Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities

Uploaded by Pierre Donatella November 12, 2021 720

Author(s)

Pierre Donatella

Paper language

English

Keywords

Accrual accounting; Earnings management; Financial performance adjustments; Political competition; Political incentives

Category

Financial accounting

How to get the paper

From the journal

Public Money & Management

Determinants of mandatory disclosure compliance in Swedish municipalities Hot

Uploaded by Pierre Donatella November 12, 2021 1422

Author(s)

Pierre Donatella

Paper language

English

Keywords

Compliance; Disclosure; Isomorphism; Harmonization

Category

Financial accounting

How to get the paper

From the journal

Journal of Public Budgeting, Accounting & Financial Management

Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach Hot

Uploaded by Pierre Donatella November 12, 2021 1010

Author(s)

Paper language

English

Keywords

public pension governance; opportunistic accounting; pension funding; discount rates

Category

Financial accounting

How to get the paper

From the journal

The American Review of Public Administration

Do audit firm and audit costs/fees influence earnings management in Swedish municipalities? Hot

Uploaded by Pierre Donatella November 12, 2021 1493

Author(s)

Paper language

English

Keywords

audit cost; audit fee; audit firm; earnings management; municipality

Category

Auditing
Financial accounting

How to get the paper

From the author (email)

Mattias.Haraldsson@fek.lu.se

From the journal

International Review of Administrative Sciences

Analyzing smart cities’ reporting: Do they report ‘smart’?

Uploaded by Sandra Cohen October 06, 2021 729

Author(s)

Paper language

English

Keywords

Smart cities; Integrated Popular Reporting; Integrated reporting; Popular reporting

Category

Comparative Research
Financial accounting

How to get the paper

From the author (email)

skaratzimas@aueb.gr

Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany Hot

Uploaded by Ellen Haustein September 17, 2021 1167

Author(s)

Paper language

English

Keywords

Usability; Local governments; Financial statements; Politicians; Local council; Citizens

Category

Financial accounting

How to get the paper

From the journal

https://www.emerald.com/insight/content/doi/10.1108/IJPSM-09-2020-0227/full/html

Features and drivers of citizen participation: Insights from participatory budgeting in three European cities Hot

Uploaded by Ellen Haustein September 17, 2021 1257

Author(s)

Paper language

English

Keywords

participatory budgeting; co-production; citizen participation; local governments; case-studies

Category

Other

How to get the paper

From the journal

https://www.tandfonline.com/doi/full/10.1080/14719037.2021.1963821

Co-creation and co-production in municipal risk governance – A case study of citizen participation in a German city

Uploaded by Ellen Haustein September 17, 2021 733

Author(s)

Paper language

English

Keywords

Public risk governance; citizen participation; co-creation; co-production; resilience

Category

Management accounting

How to get the paper

From the journal

https://doi.org/10.1080/14719037.2021.1972704

The Translation and Sedimentation of Accounting Reforms. A Comparison of the UK, Austrian and Italian Experiences Hot

Uploaded by Tobias Polzer September 14, 2021 2033

Author(s)

Paper language

English

Keywords

Accounting reforms; New Public Management; Translation; Public Sector; Sedimentation

Category

Comparative Research
Financial accounting
Performance measurement

How to get the paper

How to get the paper

How to get the paper

How to get the paper

How to get the paper

How to get the paper

How to get the paper

How to get the paper

How to get the paper

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