Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Pierre Donatella"'
Autor:
Pierre Donatella
Publikováno v:
Offentlig Förvaltning: Scandinavian Journal of Public Administration, Vol 14, Iss 1and2, Pp 86-88 (2012)
Magnus Söderlund Experiment med människor Liber förlag, 2010. 328 sidor, häftad. ISBN: 9147090715. 332
Externí odkaz:
https://doaj.org/article/4525a387f3e84dec95580ff9d519191b
Publikováno v:
Public Money & Management. :1-10
In 2013, an accounting reform permitted Swedish municipalities to voluntarily adopt a system withaccrual reserves that was designed to increase flexibility in meeting budget requirements anddecrease regulatory incentives to engage in earnings managem
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::681e867f30906292c1589ddbad7dde97
https://doi.org/10.1080/09540962.2023.2174447
https://doi.org/10.1080/09540962.2023.2174447
Autor:
Pierre Donatella, David Karlsson
Publikováno v:
Local Government Studies. :1-20
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a06a0d64e6c9b8ee618b3d5e8ff05c50
https://doi.org/10.1080/03003930.2022.2158184
https://doi.org/10.1080/03003930.2022.2158184
Autor:
Pierre Donatella, Marco Bisogno
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 34:1-25
PurposeResearch dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.Design/methodol
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::004412a18240826bec30acfd3754c852
https://doi.org/10.1108/jpbafm-03-2021-0035
https://doi.org/10.1108/jpbafm-03-2021-0035
Autor:
Pierre Donatella
Publikováno v:
Financial Accountability & Management. 38:512-529
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed36957bf5603578c8d1545ee458f89d
https://doi.org/10.1111/faam.12278
https://doi.org/10.1111/faam.12278
Autor:
Pierre Donatella, Odd J. Stalebrink
Publikováno v:
The American Review of Public Administration. 51:227-245
The selection of actuarial assumptions used to value state and local government pension liabilities is an important culprit of the looming state and local pension crisis in the U.S. Due to the impact these selection choices have on the value of pensi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d44d65ff1b0c63c17738ce05570f172f
https://doi.org/10.1177/0275074020954397
https://doi.org/10.1177/0275074020954397
Autor:
Pierre Donatella
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 32:247-265
PurposeThe purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform.Design/methodology/approachThe analysis of compliance is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fef731b7a085e8757830d8508a7f6306
https://doi.org/10.1108/jpbafm-03-2019-0048
https://doi.org/10.1108/jpbafm-03-2019-0048
Publikováno v:
Revue Internationale des Sciences Administratives. 85:689-705
Les recherches anterieures sur le secteur prive indiquent que les auditeurs et les cabinets d’audit sont des acteurs importants pour garantir la qualite des rapports etablis selon la comptabilite d’exercice. La presente etude a pour objectif de d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7846d84da14440f4344f23b011da4ab4
https://doi.org/10.3917/risa.854.0689
https://doi.org/10.3917/risa.854.0689
Autor:
Pierre Donatella
Publikováno v:
Public Money & Management. 40:122-130
Recent academic literature has addressed whether adjustment of reported financial performance (i.e. earnings management) occurs in municipalities. However, although this is a highly politic...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d6e3c72333cd06c060cfaebc84328951
https://doi.org/10.1080/09540962.2019.1667684
https://doi.org/10.1080/09540962.2019.1667684
PurposeThis paper focuses on the extent to which Swedish municipalities identified and communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent the situational factors of the COVID-19 pandemic i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fff65a46fdc951a1202cc5a1674d63d7
http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-181160
http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-181160
