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Ökonomische und rechtliche Grenzen der Kürzung bei der Ermittlung des betriebsnotwendigen Eigenkapitals
Friedl, Gunther; Kühling, Jürgen - 2016 - 1. Auflage
Im Rahmen der Identifikation des betriebsnotwendigen Eigenkapitals nach § 7 Abs. 1 GasNEV/33 StromNEV ist umstritten, inwiefern asymmetrische Kürzungen zulässig sind. Diese entstehen dann, wenn die Regulierungsbehörden eine Vermögensposition auf der Aktivseite als nicht betriebsnotwendig...
Persistent link: https://www.econbiz.de/10012015376
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Ökonomische und rechtliche Grenzen der Kürzung bei der Ermittlung des betriebsnotwendigen Eigenkapitals
Friedl, Gunther; Kühling, Jürgen - 2016 - 1. Auflage
Persistent link: https://www.econbiz.de/10011562311
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Municipal reporting to the public
Wall, Ned L. - 1963
Persistent link: https://www.econbiz.de/10002772480
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Provision and production reform of urban fire services : privatization, cooperation and costs
Bel, Germà; Belerdas-Castro, Alejandro - In: Public management review 24 (2022) 9, pp. 1331-1354
provincial level for service provision, and privatization of the service production. This article analyses that reform, and … empirically studies whether privatization and cooperation have had any significant effect on costs incurred by the government for … not find a significant relationship between privatization and costs. …
Persistent link: https://www.econbiz.de/10013355319
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An empirical investigation of audit pricing in the public sector : the case of Greek LGOs
Cohen, Sandra; Leventis, Stergios - In: Financial accountability & management : in governments, … 29 (2013) 1, pp. 74-98
Persistent link: https://www.econbiz.de/10009716361
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The Effect of Governmental Accounting Standards Board Statement 34 on Municipal Audit Fees
Allen, Arthur C. - 2020
We examined the change in audit fees after adoption of GASB 34 for a sample of 350 cities, correcting for audit fee inflation unrelated to GASB 34. We found that the mean (median) fee change for 2002 adopters was 4.9 (2.9) percentage points higher than for non-adopters. The mean (median) fee...
Persistent link: https://www.econbiz.de/10012840916
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Politicians, bureaucrats and the public-private choice in public service delivery : anybody there pushing for remunicipalization?
Albalate, Daniel; Bel, Germà - In: Journal of economic policy reform 24 (2021) 3, pp. 361-379
Persistent link: https://www.econbiz.de/10012623285
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Does privatization make difference? : The impact of contracting out on municipal efficiency
Greene, Jeffrey D. - 1992
Persistent link: https://www.econbiz.de/10000869054