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Die Vielfalt öffentlicher Unternehmen aus der Sicht der Statistik : ein Versuch, das Unstrukturierte zu strukturieren
Dietrich, Irina; Strohe, Hans Gerhard - 2010
Persistent link: https://www.econbiz.de/10003996042
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Municipal Socialism or Municipal Capitalism? The Performance of Local Public Enterprises in Italy
Curci, Nicola - 2017
This paper evaluates the performance of Italian local public enterprises (LPEs) with respect to their private sector counterparts. We address the following questions: i) do LPEs perform worse than (comparable) private firms?; ii) does the performance gap depend on the ownership structure (the...
Persistent link: https://www.econbiz.de/10012941994
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Are the poor better off with public or private utilities? : a survey of the academic evidence on developing economies
Bagnoli, Lisa; Sanchez, Salvador Bertomeu; Estache, Antonio - 2020
Persistent link: https://www.econbiz.de/10012242869
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Major public enterprises in Croatia
Bajo, Anto; Primorac, Marko - 2015
The aim of this paper is to present basic characteristics of state-owned enterprises in Croatia, assess their financial operations and identify major trends in their operations and long-term development prospects. The analysis is carried out for the period from 2009 to 2013. The paper gradually...
Persistent link: https://www.econbiz.de/10011419899
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The imperfect match of public accountability of state-owned enterprises and private-sector-type financial reporting : the case of Italy
Capalbo, Francesco; Palumbo, Ricardo - In: Australasian accounting business and finance journal : AABF 7 (2013) 4, pp. 37-50
Persistent link: https://www.econbiz.de/10010248443
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The Imperfect Match of Public Accountability of State-Owned Enterprises and Private-Sector-Type Financial Reporting : The Case of Italy
Capalbo, Francesco - 2014
-style accounting obligations with their public-style accountability …
Persistent link: https://www.econbiz.de/10013065365
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IPOs, Organisational Change, and Management Accounting Change in Listed Chinese State-Owned Enterprises
Tan, Zhiyuan Simon - 2016
Initial public offerings (IPOs) can lead to changes in management accounting and control practices of listed Chinese … state-owned enterprises (SOEs). Often, it is the meaning attached to management accounting or the way in which management … accounting and control is used that is changed following IPOs. The level of formalisation and tightness of the management …
Persistent link: https://www.econbiz.de/10012999819
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IPOs, Institutional Complexity, and Management Accounting in Hybrid Organisations : A Field Study in a State-Owned Enterprise in China
Dai, Narisa Tianjing - 2016
institutional logics, this paper investigates the implementation of management accounting (MA) within firms that face multiple …
Persistent link: https://www.econbiz.de/10012986247
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The state of public enterprise financial reporting in Serbia
Miloevič, Miroslav - In: Economic analysis : EA 51 (2018) 3/4, pp. 105-114
Persistent link: https://www.econbiz.de/10012061730
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Can the rotation of chief accountants improve the accounting information quality of state-owned enterprises?
Chu, Jian - In: China journal of accounting studies 11 (2023) 4, pp. 921-945
rotation of chief accountants can improve the accounting information quality of SOEs. Mechanism analyses indicate that the … over-investment and excess perks in SOEs by improving accounting information quality. In summary, the rotation of chief …
Persistent link: https://www.econbiz.de/10014551005