Narrow search
Showing 1 - 10 of 13,703
Cover Image
Reaping the benefits of two worlds : an explanatory study of the cash and the accrual accounting information roles in local governments
Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George J. - In: Journal of applied accounting research 14 (2013) 2, pp. 165-179
Persistent link: https://www.econbiz.de/10010127867
Cover Image
The impact of corporate governance on earnings management in emerging economies : the Greek evidence
Smaraidos, Vassilis; Thanasas, Georgios L.; Filiou, … - In: International journal of comparative management 1 (2018) 3, pp. 317-330
Persistent link: https://www.econbiz.de/10012051380
Cover Image
Audit opinion and earnings management : evidence from Greece
Tsipouridou, Maria; Spathis, Charalambos - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 38-54
Persistent link: https://www.econbiz.de/10010336155
Cover Image
Local Governments’ Earnings Management : Greek and Italian Evidence
Cohen, Sandra - 2019
, namely Greece and Italy that have comparable administration systems. According to public choice theory, the conflicting …
Persistent link: https://www.econbiz.de/10012897803
Cover Image
Effects of municipal, auditing and political factors on audit delay
Cohen, Sandra; Leventis, Stergios - In: Accounting forum : advancing the interdisciplinary and … 37 (2013) 1, pp. 40-53
Persistent link: https://www.econbiz.de/10009724547
Cover Image
Cash versus accrual accounting measures in Greek municipalities : proxies or not for decision-making?
Cohen, Sandra - In: International journal of accounting, auditing and … 8 (2012) 3, pp. 203-222
Persistent link: https://www.econbiz.de/10009630318
Cover Image
Applying data envelopment analysis on accounting data to assess and optimize the efficiency of Greek local governments
Doumpos, Michael; Cohen, Sandra - In: Omega : the international journal of management science 46 (2014), pp. 74-85
Persistent link: https://www.econbiz.de/10010347770
Cover Image
Identifying the moderator factors of financial performance in Greek municipalities
Cohen, Sandra - In: Financial accountability & management : in governments, … 24 (2008) 3, pp. 265-294
Persistent link: https://www.econbiz.de/10003761092
Cover Image
The Introduction of the Accrual Accounting System in the Local Government in Greece : A Financial Analysis of the Local Authorities in the Prefecture of Achaia
Kontogeorga, Georgia - 2013
period of the introduction of the double-entry method in local government in Greece …
Persistent link: https://www.econbiz.de/10013078288
Cover Image
Assessing it as a Key Success Factor for Accrual Accounting Implementation in Greek Municipalities
Cohen, Sandra; Kaimenaki, Efrosini; Zorgios, Yannis - 2014
Inadequacy of Information Technology (IT) enabled solutions has constrained the implementation of accrual accounting in Greek municipalities as part of a New Public Management (NPM) initiative. In this paper we analyse the main reasons behind the failure of IT to support the accounting reform...
Persistent link: https://www.econbiz.de/10014066915