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Databases :

ECONIS (150)
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BASE (4)

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

Year:	2011-03-30

Person:	Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, Dimitrios
Institution:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität

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Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework

Year:	2011-01-31

Person:	Stamatiadis, Filippos; Eriotis, Nikolaos
Institution:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität

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From go to woe: How a not-for-profit managed the change to accrual accounting

Year:	2011

Person:	Irvine, Helen
Publisher:	Emerald Group Publishing
Published in:	Accounting, Auditing & Accountability Journal

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ACCRUAL ACCOUNTING, FOUNDATION FOR THE FINANCIAL REPORTING INTO THE PUBLIC SECTOR ENTITIES

Year:	2011

Person:	Stefanescu, Aurelia; Turlea, Eugeniu
Institution:	Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia

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FINANCIAL REPORTING IN EDUCATION INSTITUTIONS THE IMPLICATIONS OF THE TRANSITION TO ACCRUAL ACCOUNTING

Year:	2011

Person:	Cenar, Iuliana
Institution:	Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia

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Audit quality and accrual persistence : evidence from the pre- and post-Sarbanes-Oxley periods

Year:	2011

Person:	Chambers, Dennis; Payne, Jeff
Published in:	Managerial auditing journal ; 26

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A synthesis of accrual quality and abnormal accrual models : an empirical implementation

Year:	2011

Person:	Pae, Jinhan
Published in:	Asia-Pacific journal of accounting & economics : APJAE ; 18

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Direct and indirect effects of internal control weaknesses on accrual quality : evidence from a unique Canadian regulatory setting

Year:	2011

Person:	Lu, Hai; Richardson, Gordon; Salterio, Steven
Published in:	Contemporary accounting research : a journal of the Canadian Academic Accounting Association ; 28

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Bond ratings and income smoothing in Brazil

Year:	2011

Person:	Martinez, Antonio Lopo; Castro, Miguel Angel Rivera
Published in:	Latin American business review : journal of the Business Association of Latin American Studies (BALAS) ; 12

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Questioning Financial Indicators of Civil Society Development

Year:	2011

Person:	MANCE, Davor; VAŠIČEK, Davor
Institution:	Facultatea de Administraţie Publică, Şcoala Naţională de Studii Politice şi Administrative (SNSPA)

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

Year:	2011

Person:	Cohen, Sandra; Kaimenakis, Nikolaos
Publisher:	Inderscience Enterprises Ltd
Published in:	Global Business and Economics Review

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Predicting material accounting misstatements

Year:	2011

Affiliated person:	Dechow, Patricia M.; Ge, Weili; Larson, Chad R.; Sloan, Richard G.
Published in:	Contemporary accounting research : a journal of the Canadian Academic Accounting Association ; 28

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The impact of mandatory adoption of IFRS on income statement and balance sheet properties

Year:	2011

Person:	Grudnitski, Gary; Aubert, François
Published in:	Law, corporate governance, and accounting : European perspectives

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Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? : zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen

Year:	2011

Person:	Quick, Reiner; Sattler, Matthias
Published in:	Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : Zfbf ; 63

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Persistence of earnings and earnings components : evidence from the emerging capital market of Egypt

Year:	2011

Person:	El-Sayed Ebaid, Ibrahim
Published in:	International journal of disclosure and governance ; 8

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A taxonomy of the perceived benefits of accrual accounting and budgeting : evidence from German states

Year:	2011

Person:	Jagalla, Tobias; Becker, Sebastian D.; Weber, Jürgen
Published in:	Financial accountability & management : in governments, public services and charities ; 27

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The diversity of accrual policies in local government financial reporting : an examination of infrastructure, art and heritage assets in Germany, Italy and the UK

Year:	2011

Person:	Adam, Berit; Mussari, Riccardo; Jones, Rowan
Published in:	Financial accountability & management : in governments, public services and charities ; 27

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Earnings components and the asymmetric timeliness of earnings : the case of FRS 3 in the UK

Year:	2011

Person:	Chan, Ann L.-C.; Lin, Stephen W. J.; Strong, Norman
Published in:	Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales ; 41

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

Year:	2011

Person:	Cohen, Sandra; Kaimenakis, Nikolaos
Published in:	Global business & economics review ; 13

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Das Property Rights Equity Concept : Vorschlag zur Eigenkapitalabgrenzung im Kontext der internationalen Rechnungslegung

Year:	2011

Person:	Schiemer, Vera Sophie
Publisher:	Wiesbaden : Gabler

Availability:	Table of Contents

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Accruals accounting in the public sector : a road not always taken

Year:	2011

Person:	Hyndman, Noel; Connolly, Ciaran
Published in:	Management accounting research ; 22

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Accrual accounting representations in the public sector : a case of autopoiesis

Year:	2011

Person:	Gårseth-Nesbakk, Levi
Published in:	Critical perspectives on accounting : an international journal for social and organizational accountability ; 22

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

Year:	2011

Person:	Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, Dimitrios
Institution:	Department of Business Administration, Technological Educational Institute of Kavala

Availability:	PDF Full text

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

Year:	2011

Person:	Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, Dimitrios
Institution:	Department of Business Administration, Technological Educational Institute of Kavala

Availability:	PDF Full text

	Saved in Bookmarks .txt short format / .txt long format

From go to woe : how a not-for-profit managed the change to accrual accounting

Year:	2011

Person:	Irvine, Helen J.
Publisher:	Emerald

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Accounting for changed accounting: a translation view comparing accrual accounting implementations in France and Australia

Year:	2010-01-01

Person:	Christensen, Mark; Rocher, Sebastien
Publisher:	ePublications@SCU

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Sistema integral de gestión pública sobre la base de devengo. Experiencias en el ámbito de países de la OCDE

Year:	2010

Person:	Churiaque, José Ignacio Martínez; Esteban, Teodoro A. Caraballo; Etcheverry, Gaizka Zubiaur
Institution:	Departamento de Economía y Hacienda, Government of the Basque Country

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Using ideas to advance professions: public sector accrual accounting

Year:	2010

Person:	Christensen, Mark; Parker, Lee
Published in:	Financial accountability & management : in governments, public services and charities ; 26

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Local governments, unexpected depreciation and financial performance adjustment

Year:	2010

Person:	Pilcher, Robyn; Zahn, Mitchell van der
Published in:	Financial accountability & management : in governments, public services and charities ; 26

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Mind your accruals: perceived usefulness of financial information in the Australian public sector under different accounting systems

Year:	2010

Person:	Kober, Ralph; Lee, Janet; Ng, Juliana
Published in:	Financial accountability & management : in governments, public services and charities ; 26

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Special issue on current NPM research: digging deeper and looking further

Year:	2010

Publisher:	Oxford : Blackwell
Affiliated person:	Bogt, Henk ter

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Intangible returns, accruals, and return reversal : a multiperiod examination of the accrual anomaly

Year:	2010

Person:	Resutek, Robert J.
Published in:	The accounting review : a journal of the American Accounting Association ; 85

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Aspects of introducing accrual accounting in federal states

Year:	2010

Person:	Jagalla, Tobias

Availability:	Table of Contents

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The adoption of accrual accounting in the Indonesian public sector

Year:	2010

Person:	Harun, Harun; Robinson, Peter
Published in:	Research in accounting in emerging economies ; 10

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An empirical study on the reliability and informativeness of accounting numbers : after enforcing the internal accounting control system in Korea

Year:	2010

Person:	Kang, Sun-a; Chun, Sun-bin
Published in:	International journal of accounting and finance ; 2

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CFO gender and accruals quality

Year:	2010

Affiliated person:	Barua, Abhijit; Davidson, Lewis F.; Rama, Dasaratha V.; Thiruvadi, Sheela
Published in:	Accounting horizons : a quarterly publication of the American Accounting Association ; 24

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Das Kontrollkonzept nach Staff Draft : IFRS X Consolidated Financial Statements

Year:	2010

Person:	Duda, Alexandra
Published in:	IRZ : Zeitschrift für internationale Rechnungslegung ; 5

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Cash to accrual accounting : one nation's dilemma

Year:	2010

Person:	Tickell, Geoffrey
Published in:	International business and economics research journal ; 9

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The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees

Year:	2010

Person:	Dhaliwal, Dan; Naiker, Vic; Navissi, Farshid
Published in:	Contemporary accounting research : a journal of the Canadian Academic Accounting Association ; 27

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Bilanzierung von Patenten in Österreich

Year:	2010

Person:	Erlacher, Anna; Riener-Micheler, Elisabeth
Published in:	Bilanzierung von Patenten im internationalen Vergleich : [Forschungsergebnisse]

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The effect of alternative goals on earnings management studies : an earnings benchmark examination

Year:	2010

Person:	Hansen, James C.
Published in:	Journal of accounting and public policy ; 29

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Corporate debt financing and earnings quality

Year:	2010

Person:	Ghosh, Aloke; Moon, Doocheol
Published in:	Journal of business finance & accounting : JBFA ; 37

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Accounting conservatism and transitory earnings in value and growth strategies

Year:	2010

Person:	Hamberg, Mattias; Novar, Jiri
Published in:	Journal of business finance & accounting : JBFA ; 37

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Messung von Bilanzpolitik über Periodenabgrenzungen

Year:	2010

Person:	Umlauf, Steffen J.; Wiemann, Daniela
Publisher:	Darmstadt : Techn. Univ., Inst. für Betriebswirtschaftslehre

Availability:	Table of Contents

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Accruals accounting approaches in the UK public sector : diversity and convergence

Year:	2010

Person:	Ellwood, Sheila
Published in:	International comparative issues in government accounting : the similarities and differences between central government accounting and local government accounting within or between countries ; Proceedings of the 7th CIGAR Conference

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Comparing cameral and accrual accounting in local governments

Year:	2010

Person:	Monsen, Norvald; Näsi, Salme
Published in:	International comparative issues in government accounting : the similarities and differences between central government accounting and local government accounting within or between countries ; Proceedings of the 7th CIGAR Conference

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Are local governments adopting optimistic actuarial methods and assumptions for defined benefit pension plans?

Year:	2010

Person:	Vermeer, Thomas E.; Styles, Alan K.; Patton, Terry K.
Published in:	Journal of public budgeting, accounting & financial management ; 22

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Accounting innovations : a contingent view on Italian local governments

Year:	2010

Person:	Anessi-Pessina, Eugenio; Nasi, Greta; Steccolini, Ileana
Published in:	Journal of public budgeting, accounting & financial management ; 22

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Rechnungsabgrenzungsposten und steuerliche Gewinnermittlung

Year:	2010

Person:	Scheel, Michael
Publisher:	Frankfurt am Main [u.a.] : Lang

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Abgrenzung des bilanziellen Eigenkapitals : Darstellung und Würdigung unterschiedlicher Konzepte unter besonderer Berücksichtigung der Vorschriften des HGB, der IFRS sowie der US-GAAP

Year:	2010

Person:	Meurer, Holger
Publisher:	Hamburg : Kovač

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