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403 results - showing 81 - 90
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Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event Hot

Uploaded by Pierre Donatella     November 18, 2021     1532  
Author(s)
Paper language
English
Keywords
Annual report; Crisis; COVID-19; Disclosure; Public sector accounting; Subsequent event
Category
Financial accounting

How to get the paper

From the journal
Journal of Public Budgeting, Accounting & Financial Management
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Earnings management in public-sector organizations: a structured literature review Hot

Uploaded by Pierre Donatella     November 12, 2021     1568  
Author(s)
Paper language
English
Keywords
Earnings management; Creative accounting; Accounting manipulation; Public sector; Structured literature review
Category
  • Financial accounting
  • Other

How to get the paper

From the author (email)
pierre.donatella@kfi.se
From the journal
Journal of Public Budgeting, Accounting & Financial Management
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Further evidence on the relationship between audit industry specialisation and public sector audit quality Hot

Uploaded by Pierre Donatella     November 12, 2021     1499  
Author(s)
Pierre Donatella
Paper language
English
Keywords
Audit industry specialisation; Audit quality; Harmonisation
Category
Auditing

How to get the paper

From the author (email)
pierre.donatella@kfi.se
From the journal
Financial Accountability & Management
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CFO characteristics and opportunistic accounting choice in public sector organizations Hot

Uploaded by Pierre Donatella     November 12, 2021     1574  
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
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Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities Hot

Uploaded by Pierre Donatella     November 12, 2021     1447  
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
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Determinants of mandatory disclosure compliance in Swedish municipalities Hot

Uploaded by Pierre Donatella     November 12, 2021     2345  
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
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Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach Hot

Uploaded by Pierre Donatella     November 12, 2021     1707  
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
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Do audit firm and audit costs/fees influence earnings management in Swedish municipalities? Hot

Uploaded by Pierre Donatella     November 12, 2021     2221  
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
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Analyzing smart cities’ reporting: Do they report ‘smart’? Hot

Uploaded by Sandra Cohen     October 06, 2021     5236  
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
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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     2008  
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
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403 results - showing 81 - 90
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