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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

Reporting Performance Information in the Public Sector : The Moral behind the (Non) Application of Program Budgeting in Greece

Cohen, Sandra - 2014

The article examines the timetable of the introduction and the sudden abandoning of program budgeting in Greece. The analysis is conducted through the lens of neo-institutional theory, organizational change theory and the resource dependency model. The framework developed is informed by archival...

Persistent link: https://www.econbiz.de/10013065062

Special issue: earnings management in public sector, hybrid, and non-profit organizations

Donatella, Pierre (ed.); Bisogno, Marco (ed.); … - 2024

Persistent link: https://www.econbiz.de/10015271868

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

Reaping the benefits of two worlds : an explanatory study of the cash and the accrual accounting information roles in local governments

Cohen, Sandra; Kaimenakis, Nikolaos; Venieris, George J. - In: Journal of applied accounting research 14 (2013) 2, pp. 165-179

Persistent link: https://www.econbiz.de/10010127867

Tracing the future of reporting in the public sector : introducing integrated popular reporting

Cohen, Sandra; Karatzimas, Sotirios - In: International journal of public sector management : IJPSM 28 (2015) 6, pp. 449-460

Persistent link: https://www.econbiz.de/10011508386

Financial sustainability of public sector entities : the relevance of accounting frameworks

Caruana, Josette (ed.); Brusca, Isabel (ed.); … - 2019

Persistent link: https://www.econbiz.de/10011992640

Editorial: Innovations in public sector financial management

Caperchione, Eugenio; Brusca, Isabel; Cohen, Sandra; … - In: International journal of public sector performance … 2 (2012/2016) 4, pp. 303-309

Persistent link: https://www.econbiz.de/10011688257

The sticky cost phenomenon at the local government level : empirical evidence from Greece

Cohen, Sandra; Karatzimas, Sotirios; Naoum, … - In: Journal of applied accounting research 18 (2017) 4, pp. 445-463

Persistent link: https://www.econbiz.de/10011806389

Exploring the relevance of accounting frameworks in the pursuit of financial sustainability of public sector entities : a holistic approach

Caruana, Josette; Brusca, Isabel; Caperchione, Eugenio; … - In: Financial sustainability of public sector entities : …, (pp. 1-18). 2019

Persistent link: https://www.econbiz.de/10012010875