Similar Search Results

Assessing Accrual Accounting Reform in Greek Public Hospitals : An Empirical Investigation

Eriotis, Nikolaos - 2012

Persistent link: https://www.econbiz.de/10013113026

Assessing quality of financial reporting through audit reports : the case of Greek municipalities

Cohen, Sandra; Kaimenakis, Nikolaos - In: Global business & economics review 13 (2011) 3/4, pp. 187-203

Persistent link: https://www.econbiz.de/10009349963

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

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

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

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

Accrual accounting earnings around zero in Greek municipalities : the relevance of political factors

Cohen, Sandra; Malkogianni, Ioanna - In: International journal of accounting, auditing and … 18 (2022) 2, pp. 137-162

Persistent link: https://www.econbiz.de/10014231116

The Impact of Kallikratis Project on Accrual Basis Accounting of the First Degree Local Authorities : A Financial Analysis of the Municipalities of the Prefecture of Aitoloakarnani...

Smaraidos, Vassilis - 2020

In this paper an attempt is made to analyze the financial position of the 7 first degree local authorities of the Prefecture of Aitoloakarnania after Kallikratis Project. For this purpose, all municipalities of the Prefecture were chosen, for the years 2011-2012 (the first years of the...

Persistent link: https://www.econbiz.de/10012856533

Public sector accounting policy reform in the Czech Republic : experience from local governments (pilot)

Hrůza, Filip; Valouch, Petr - In: European financial and accounting journal : EFAJ 11 (2016) 4, pp. 17-38

The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was to make the Czech public finance system more transparent, efficient and realistic. The authors of this reform, in fact, intended to bring public sector accounting and public...

Persistent link: https://www.econbiz.de/10011706628

Self-preserving Leviathans - Evidence from Regional-level Data

Kluge, Jan; Markwardt, Gunther; Thater, Christian - 2015

This paper investigates the impact of the intensity of political competition on the leviathan behavior by political incumbents. Using panel data from German municipalities, we test whether the relative political strength of parties in local councils influences the spending behavior of...

Persistent link: https://www.econbiz.de/10010480823