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Funding in Public Sector Pension Plans: International Evidence

Ponds, Eduard; Severinson, Clara; Yermo, Juan - Directorate for Financial, Fiscal and Enterprises … - 2011

Most countries have separate pension plan for public sector employees. The future fiscal burden of these plans can be substantial as the government usually is the largest employer, pension promises in the public sector tend to be relatively generous, and future payments have to be paid out...

Persistent link: https://www.econbiz.de/10009019976

Funding in Public Sector Pension Plans - International Evidence

Ponds, Eduard; Severinson, Clara; Yermo, Juan - National Bureau of Economic Research (NBER) - 2011

Persistent link: https://www.econbiz.de/10009025237

Civil-service pension schemes around the world

Palacios, Robert; Whitehouse, Edward - Volkswirtschaftliche Fakultät, … - 2006

There are separate pension schemes for civil servants (and often for other public-sector workers) in about half of the world’s countries, including some of the largest developing economies, such as Brazil, China and India. In the higher-income, OECD countries, spending on pensions for...

Persistent link: https://www.econbiz.de/10004991284

Transitioning to accrual accounting in the public sector

Minovski, Zoran; Hughes, Jesse; Kocevski, Aleksandar - In: Journal of Contemporary Economic and Business Issues 3 (2016) 2, pp. 75-88

, their accounting system differs from the one used by business enterprises, and its development moves towards greater … of the public sector's accounting system over the implementation of the accrual-based accounting in order to reach … results. Accrual accounting provides a comprehensive view of a government's assets and liabilities, and of its financial …

Persistent link: https://www.econbiz.de/10011984738

Modernisation of public sector financial reporting systems in Europe: Challenges and milestones

Svoboda, Michal - In: European Financial and Accounting Journal 11 (2016) 4, pp. 5-16

Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability....

Persistent link: https://www.econbiz.de/10011937462

Accrual Accounting and the Local Government Budget - A Matching Evaluation

Raffer, Christian - 2020

The transition from cash to accrual accounting is said to change a government's perception of its budget quite … fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years … accounting reform based on econometric analyses seems to be emerging. …

Persistent link: https://www.econbiz.de/10012287918

Disclosure of non-current tangible assets information in local government financial statements: The case of Lithuania

Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta - In: Economies 7 (2019) 4, pp. 1-25

The aim of the research is to examine and evaluate the accounting information disclosure quality of the non … an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting … information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …

Persistent link: https://www.econbiz.de/10013199628

Disclosure of non-current tangible assets information in private sector entities financial statements: The case of Lithuania

Kanapickiene, Rasa; Keliuotyte-Staniuleniene, Greta; … - In: Economies 9 (2021) 2, pp. 1-64

The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non … is created. Based on the national accounting standards' legal requirements, the original checklists were structured, and …

Persistent link: https://www.econbiz.de/10013199816

Conformity of annual reports to an integrated reporting framework: ASE listed companies

Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies 8 (2020) 3, pp. 1-24

The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...

Persistent link: https://www.econbiz.de/10013200297

The relationship between cost system functionality, management accounting practices, and hospital performance

Kludacz-Alessandri, Magdalena - In: Foundations of Management 12 (2020) 1, pp. 223-236

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows … costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …

Persistent link: https://www.econbiz.de/10012601106