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The Informative Role of Accounting Standards in Privatizing State-Owned Property : Comparing Greek Governmental Accounting Standards and IPSAS

Cohen, Sandra - 2014

This paper examines the suitability of different accounting bases in providing useful information to support privatization decisions of state-owned property. More specifically, a comparison is conducted between the recently adopted Greek Governmental Accounting Standards (GGAS) that follow a...

Persistent link: https://www.econbiz.de/10013065276

Public sector accounting harmonization in the European Union through the lens of the garbage can model

Cohen, Sandra; Manes Rossi, Francesca; Brusca, Isabel - In: Financial accountability and management 39 (2023) 3, pp. 471-492

Persistent link: https://www.econbiz.de/10014338244

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