Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Claudio Columbano"'
Autor:
Claudio Columbano, Andrea Bafundi
Publikováno v:
Estudios Económicos, Vol 41, Iss 83 (2024)
This paper investigated the extent to which fiscal plans provide novel information to investors and induce consensus over governments’ fiscal forecasts. Based on the mandatory disclosure requirements of the Stability and Growth Pact, we documented
Externí odkaz:
https://doaj.org/article/de0132f7576c4a4da5a7666b0af2acac
Autor:
Claudio Columbano
Publikováno v:
Public Sector Economics, Vol 46, Iss 2, Pp 261-296 (2022)
The public disclosure of medium-term fiscal plans - “fiscal guidance” - represents an increasingly important, yet understudied element of fiscal transparency frameworks. This article introduces a dataset that contains a large set of forecasts on
Externí odkaz:
https://doaj.org/article/478b63d2a58a4aa382f9997cc3142bb0
Publikováno v:
Public Money & Management. 42:511-520
IMPACT This article will help preparers and users of public sector accounting information understand why there is a need to ‘translate’ accounting information into fiscal information, and how this translation takes place through several ‘adjust
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::64d4a10f2645269409fd2e7367e5a67e
https://doi.org/10.1080/09540962.2022.2065051
https://doi.org/10.1080/09540962.2022.2065051
Autor:
CLAUDIO COLUMBANO
Publikováno v:
Public Sector Accounting, Financial Accountability and Viability in Times of Crisis ISBN: 9783031047442
This chapter argues that disclosure theory can add novel and important insights to research on public sector transparency, accountability, and accounting standard-setting. Through a brief summary of the main tenets of the theory, it will be recalled
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3936aa751ba10093cf511ef584f0149b
https://hdl.handle.net/11590/416789
https://hdl.handle.net/11590/416789
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty
Autor:
CLAUDIO COLUMBANO, Marco Trombetta
We examine the effect of uncertainty shocks on the level of fiscal guidance – the guidance issued by governments on the expected evolution of the fiscal and economic outlook. Because uncertainty makes governments’ expectations less precise but po
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::333b44f82d3c018fd302ff452b828ceb
https://hdl.handle.net/11590/417127
https://hdl.handle.net/11590/417127
Autor:
Claudio Columbano
Publikováno v:
SSRN Electronic Journal.
This paper argues that disclosure theory can provide novel and counterintuitive insights to scholarly debates on the relation between transparency, accountability, and accounting standard-setting. Through a brief summary of the main tenets of the the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d9b2651b913ea977e9a52e910f8b319c
https://doi.org/10.2139/ssrn.3850628
https://doi.org/10.2139/ssrn.3850628
Extending Goffman’s dramaturgical framework, this paper theorizes the act of giving an account as a performance aimed at bringing about moral sentiments and collective action in the audience. Previous accounting studies have theorized accountabilit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3668::d55d9da2aabe334f8de1806f84aa554f
https://hdl.handle.net/11590/420429
https://hdl.handle.net/11590/420429
This study explores the moral dimension of accountability as it emerges out of crises. While prior research recognizes that accountability often has a moral dimension, little research examines how the redefinition of public values brought about by cr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3668::88790fd3ebc4ba076684cf3a9a1d9b6f
https://www.uibk.ac.at/congress/ipa2021/pictures/ipa-programme-final.pdf
https://www.uibk.ac.at/congress/ipa2021/pictures/ipa-programme-final.pdf
Autor:
Claudio Columbano, Andrea Bafundi
Publikováno v:
SSRN Electronic Journal.
While fiscal plans are expected to provide timely information about planned fiscal budgets, little is known about their value to investors. This paper examines how governments’ fiscal plans can enrich equity investors’ information set and induce
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fd6496988eacbeef70b1590acb84d90b
https://doi.org/10.2139/ssrn.3847398
https://doi.org/10.2139/ssrn.3847398
Autor:
Claudio Columbano
This paper argues that disclosure theory can provide novel and counterintuitive insights to scholarly debates on the relation between transparency, accountability, and accounting standard-setting. Through a brief summary of the main tenets of the the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3668::ec41426c5ddee82c4dd832525de26007
https://hdl.handle.net/11590/420430
https://hdl.handle.net/11590/420430