Research Question: the study identifies the reasons behind the country choice between different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing interest in financial reporting for the public sector. In this sense, this study is distinguished from the former...

There is a continuing debate in the Corporate Social Responsibility literature as to whether and how firms' social performance (SP) affects their financial performance (FP). Theoretical arguments as well as empirical measurements point to somewhat contradictory results. Most of the empirical...

There is a continuing debate in the Corporate Social Responsibility literature as to whether and how firms' social performance (SP) affects their financial performance (FP). Theoretical arguments as well as empirical measurements point to somewhat contradictory results. Most of the empirical...

During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting...

During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting...

During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting...