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Evaluating the Accounting Information Quality and Decision-Usefulness of Governmental Financial Reporting When Becoming More Accrual Like : Evidence of a Change from Cash to Modified Cash
Cohen, Sandra - 2017
In this study we analyze the quality and perceived usefulness of financial reporting at the central government level by applying a methodology based on both private and public sector literature. We assess the quality and decision usefulness of Greek central government financial statements under...
Persistent link: https://www.econbiz.de/10012973673
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Cost accounting systems structure and information quality properties : an empirical analysis
Cohen, Sandra; Kaimenaki, Efrosini - In: Journal of applied accounting research 12 (2011) 1, pp. 5-25
Persistent link: https://www.econbiz.de/10009571344
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SEOs in a "hot market": evidence of timing
Cohen, Sandra; Papadaki, Afroditi; Siougle, Georgia - In: Applied financial economics 17 (2007) 13/15, pp. 1179-1190
Persistent link: https://www.econbiz.de/10003590573