Purpose – Opposition to transnational calls for the adoption of accrual-based accounting in the public sector may stem from arguments that it is associated with poor earnings quality. The purpose of this paper is to determine whether state owned enterprises (SOEs) operating under accrual-based...

Purpose – Opposition to transnational calls for the adoption of accrual-based accounting in the public sector may stem from arguments that it is associated with poor earnings quality. The purpose of this paper is to determine whether state owned enterprises (SOEs) operating under accrual-based...

The federalist reform, recently launched in Italy, brought to the revision of the financing mechanisms of public institutions. These ones will no longer be based on the historical expense of public entities but on the calculation of specific standard costs, useful to define the standard...

Italian Abstract: Negli ultimi decenni le Amministrazioni italiane, ed in particolare gli enti locali e territoriali, hanno fatto largo ed ampio ricorso allo strumento delle società partecipate per la produzione e la erogazione dei servizi pubblici. Tali società in quanto largamene finanziate...