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Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to … objective of this study is to assess the impact of IPSAS on financial reporting and public management in Greece and discuss the …

Persistent link: https://www.econbiz.de/10013448092

The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector

Georgakopoulou, Eleftheria; Spathis, Charalambos; … - In: International journal of managerial and financial accounting 2 (2010/11) 1, pp. 4-19

Persistent link: https://www.econbiz.de/10003977829

Goodwill under IFRS : relevance and disclosures in an unfavorable environment

Baboukardos, Diogenis; Rimmel, Gunnar - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10010336159

Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds

Bierey, Martin; Schmidt, Martin - In: The international journal of accounting : TIJA 52 (2017) 2, pp. 122-141

Persistent link: https://www.econbiz.de/10011735382

The reconciliation of primary accounting data for government entities and balances according to statistical measures : the case of the European excessive deficit procedure table 2

Dabbicco, Giovanna - In: OECD journal on budgeting (2013) 1, pp. 31-43

Persistent link: https://www.econbiz.de/10010243674

Assessing accrual accounting reform in Greek public hospitals : an empirical investigation

Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, … - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 153-183

the government sector reform initiatives in Greece and to present empirical evidence regarding the adoption level of the … provides on the approaches and processes used by the Government of Greece to implement accrual financial and cost accounting …

Persistent link: https://www.econbiz.de/10009011110

The informative role of accounting standards in privatising state-owned property : comparing Greek Governmental Accounting Standards and IPSAS

Cohen, Sandra; Karatzimas, Sotiris; Venieris, George J. - In: Global business & economics review 17 (2015) 1, pp. 51-62

Persistent link: https://www.econbiz.de/10011337175

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

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

An empirical study on Greece's current account determinants before and after the outbreak of the global financial crisis

Monokroussos, Platon; Thomakos, Dimitrios D. - In: A financial crisis manual : reflections and the road ahead, (pp. 105-129). 2015

Persistent link: https://www.econbiz.de/10011443922