Zobrazeno 1 - 10
of 36
pro vyhledávání: '"Francesco Capalbo"'
Autor:
Francesco Capalbo, Ricardo Palumbo
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 7, Iss 4, Pp 37-50 (2013)
State-owned enterprises (SOEs) are legally private entities used in many jurisdictions to satisfy public needs, mostly through extensive consumption of public funds. While the nature of purposes pursued and of resources employed affects their accou
Externí odkaz:
https://doaj.org/article/9affd5b6a21042ae963e95cad9387757
Publikováno v:
International Entrepreneurship and Management Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::95c0705ee340efb0024f1364713c3e25
https://doi.org/10.1007/s11365-023-00857-2
https://doi.org/10.1007/s11365-023-00857-2
Publikováno v:
Corporate Board role duties and composition. 18:19-26
National and international accounting literature and established accountancy laws now agree that the nature of invested resources, and — above all — pursued objectives, can modify the accountability of state-owned enterprises. This accountability
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e40b8f032b0f28bb15b4076d882be967
https://doi.org/10.22495/cbv18i2art2
https://doi.org/10.22495/cbv18i2art2
Publikováno v:
Corporate governance: An interdisciplinary outlook.
The aim of this work is to carry out a theoretical analysis of the processes of change over the years recent have characterized performance measurement systems in the public sector, with particular reference to health organizations.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::92f3b667401428122d440c3fb46e5faf
https://doi.org/10.22495/cgaiop12
https://doi.org/10.22495/cgaiop12
Transition from a cash to an accrual basis of accounting and reporting widens the boundary of public sector financial reporting and therefore increases the completeness and the usefulness of its ou...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::690c51a21245c17c35d4fd8fc1d3c7db
https://hdl.handle.net/11585/899124
https://hdl.handle.net/11585/899124
This paper extends the understanding of the relationship between accounting and the political process beyond the political cost hypothesis, documenting the fact that a positive relationship exists between elections and earnings management in Municipa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fcfe95d3885e14ca34c70589a8b0107a
http://hdl.handle.net/11695/93907
http://hdl.handle.net/11695/93907
Autor:
Paolo Tartaglia Polcini, Adele Caldarelli, Alberto Incollingo, Alessandra Allini, Ferdinando Di Carlo, Riccardo Macchioni, Marco Maffei, Manuela Lucchese, Francesco Agliata, Francesco Capalbo, Roberto Maglio, Francesca Manes Rossi, Giuseppe Sannino, Danilo Tuccillo, Clelia Fiondella, Natalia Aversano, Gianluca Ginesti
Autor:
Ferruccio Auletta, Raffaele Cantone, Francesco Capalbo, Alberto Massera, Federico Riganti, Alberto Rigoni, Elisa Scaroina, Margherita Smarra, Giovanni Strampelli, GUIZZI, GIUSEPPE
Il lavoro cerca di rispondere all'interrogativo se la nozione di interesse sociale sia suscettibile di atteggiarsi nelle società per azioni pubbliche in termini diversi da come essa viene declinata nelle società per azioni di diritto comune.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::4ed3c594da5db3e0b4ff217d66de821b
http://hdl.handle.net/2108/292867
http://hdl.handle.net/2108/292867