Zobrazeno 1 - 10
of 47
pro vyhledávání: '"Nils Soguel"'
Autor:
Maxime Clémenceau, Nils Soguel
Publikováno v:
Swiss Journal of Economics and Statistics, Vol 154, Iss 1, Pp 1-15 (2018)
Abstract Creative accounting allows governments and, more particularly, finance ministers to somehow manage financial reports to achieve specific and possibly self-interested goals. It is usually used to hide deficits. It sometimes also helps to pres
Externí odkaz:
https://doaj.org/article/1ef7a5c2721142b3980e8b46e7405d1b
Swiss citizens approve of their government and the way democracy is practiced; they trust the authorities and are satisfied with the range of services Swiss governments provide. This is quite unusual when compared to other countries. This open access
Publikováno v:
Public Money & Management. :1-9
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::069164f74e526b4b237b119841cff2df
https://doi.org/10.1080/09540962.2022.2083852
https://doi.org/10.1080/09540962.2022.2083852
Autor:
Naomi Luta, Nils Soguel
Publikováno v:
International Journal of Public Sector Management, vol. 34, no. 4, pp. 425-440
PurposeThe International Public Sector Accounting Standards (IPSAS) have driven the modernisation of public systems of financial information. The extent and pace of their implementation remain uneven. The goal of this study was to measure whether and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5a76acb96b1f22da01ebf388011e6ae5
https://doi.org/10.1108/ijpsm-09-2020-0235
https://doi.org/10.1108/ijpsm-09-2020-0235
Autor:
Ramon Christen, Nils Soguel
Publikováno v:
Public Finance Review, vol. 49, no. 1, pp. 136-163
It is common practice to assign revenue to accomplish specific governmental tasks in general and to provide transport infrastructure in particular. However, neither the literature in public administration nor in public choice has reached a consensus
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::77beaf8536e49989a53a7a9b95c8c5be
https://doi.org/10.1177/1091142120980348
https://doi.org/10.1177/1091142120980348
Autor:
Manon Jaquerod, Nils Soguel
Publikováno v:
The Future of Local Self-Government ISBN: 9783030560584
Over time, territorial boundaries have become increasingly incongruent with functional public activities. To overcome the exiguity of the territory and take advantage of economies of scale, governments often engage in partnerships across jurisdiction
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1e9abd69b50376c6aa0b4311f952cf9d
https://doi.org/10.1007/978-3-030-56059-1_10
https://doi.org/10.1007/978-3-030-56059-1_10
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management, vol. 32, no. 3, pp. 487-504.
PurposeThe goal of this exploratory study was to investigate if, when asked to state their preferences for the allocation of public monies toward broad governmental functions, individuals state them at random or if their choice follows some rational
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::82837d7f306284be021da67057559c7e
https://serval.unil.ch/resource/serval:BIB_1952009FC35A.P001/REF.pdf
https://serval.unil.ch/resource/serval:BIB_1952009FC35A.P001/REF.pdf
Autor:
Nils Soguel
Publikováno v:
Dictionnaire de politique sociale suisse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bde67105f6a0298ae995602e84c44c4a
https://serval.unil.ch/notice/serval:BIB_02BFB5F7B4AF
https://serval.unil.ch/notice/serval:BIB_02BFB5F7B4AF
Autor:
Ramon Christen, Nils Soguel
Publikováno v:
Swiss Journal of Economics and Statistics, vol. 155, no. 1
Swiss Journal of Economics and Statistics, Vol 155, Iss 1, Pp 1-17 (2019)
Swiss Journal of Economics and Statistics, Vol 155, Iss 1, Pp 1-17 (2019)
This paper addresses the question of the optimal debt level of a state (canton) that issues new bonds and subsequently invests the borrowed capital. For that purpose, we first estimate the effect of the debt level on the interest rate and then we con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::791f194ddb25f697bb36046591124d4b
https://serval.unil.ch/resource/serval:BIB_2B7CCBC9A62D.P002/REF.pdf
https://serval.unil.ch/resource/serval:BIB_2B7CCBC9A62D.P002/REF.pdf
Autor:
Nils Soguel, M. Clémenceau
Publikováno v:
Applied Economics. 49:941-953
This article aims to identify the factors influencing the use of creative accounting in the public sector. Its distinctive feature is that it sheds light on creative accounting when used, not to hide public deficits, but to conceal surpluses. It espe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::864a00d49e9552472002c112db5d0d55
https://doi.org/10.1080/00036846.2016.1208360
https://doi.org/10.1080/00036846.2016.1208360