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Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon; Lin, Steve - In: Advances in accounting : a research annual 47 (2019), pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
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The diversity of accrual policies in local government financial reporting : an examination of infrastructure, art and heritage assets in Germany, Italy and the UK
Adam, Berit; Mussari, Riccardo; Jones, Rowan H. - In: Financial accountability & management : in governments, … 27 (2011) 2, pp. 107-133
Persistent link: https://www.econbiz.de/10009154863
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The influence of management accounting departments within German municipal administrations
Hirsch, Bernhard; Nitzl, Christian; Schauß, Joachim - In: Financial accountability & management : in governments, … 31 (2015) 2, pp. 192-218
Persistent link: https://www.econbiz.de/10011308942
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Does accrual accounting improve municipalities' efficiency? : evidence from Germany
Lampe, H. W.; Hilgers, Dennis; Ihl, C. - In: Applied economics 47 (2015) 40/42, pp. 4349-4363
Persistent link: https://www.econbiz.de/10011294562
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The Diversity of Accrual Policies in Local Government Financial Reporting : An Examination of Infrastructure, Art and Heritage Assets in Germany, Italy and the UK
Adam, Berit; Mussari, Riccardo; Jones, Rowan - 2012
This paper examines the norms and practices for infrastructure, art and heritage assets in six cities, across three European countries, to determine how the national norms of accrual accounting compared with each other, and with IPSAS, and how the practices in each city compared with the norms....
Persistent link: https://www.econbiz.de/10014183140
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Electoral rules for mayors and incentives to pork-barrel : quasi-experimental evidence from German municipalities ; conference paper
Hessami, Zohal - 2014
This paper exploits a natural experiment in Hesse where a reform of the electoral rule from mayor appointment by the local council towards direct mayor elections was introduced during a phase-in period from 1993 to 1998. The end of the term of the last appointed mayor varies across...
Persistent link: https://www.econbiz.de/10010485272
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Fiscal consolidation in German and Greek local governments : reform attempts, supervision and local measures
Kolliniati, Maria-Artemis; Stolzenberg, Philipp; … - In: Local public finance : an international comparative …, (pp. 267-279). 2021
financial crisis and "troika" programme caused the need for harsh austerity measures in Greece. In addition, there is a … influence. Therefore, local options in Greece were limited, and local governments had to focus on spending cuts, whereas German … implementation of fiscal rules and the "top-down" actions of supervisory bodies in Greece fundamentally exceed German practice …
Persistent link: https://www.econbiz.de/10012587011
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What determines local governments' technical efficiency? : the case of road maintenance
Kalb, Alexander - 2009
In this paper we investigate the determinants of local governments' technical efficiency in road maintenance for a panel of German counties using a broad variety of estimation approaches. More specifically, we calculate efficiency indices using non-parametric (DEA) and parametric (stochastic...
Persistent link: https://www.econbiz.de/10003880933
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Government spending and legislative organization : quasi-experimental evidence from Germany
Egger, Peter; Köthenbürger, Marko - In: American economic journal : a journal of the American … 2 (2010) 4, pp. 200-212
Persistent link: https://www.econbiz.de/10008701673