Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Serena Santis"'
Publikováno v:
Public Money & Management. 42:482-490
The article investigates audit reports in Italian local governments using the theoretical lens of standardization theory. By means of a content analysis on 90 audit reports for the financial year 2018, the effectiveness of a standardized audit model
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3817fbb4fe4ee3efd883d5ef9cce10b1
https://doi.org/10.1080/09540962.2022.2064563
https://doi.org/10.1080/09540962.2022.2064563
Publikováno v:
International Public Management Journal. 25:365-391
This study investigates if and to what extent budget transparency is affected by e-government initiatives and e-participation. Using a sample of 97 countries for the years 2008, 2010, 2012, 2015, and 2017, empirical findings showed that the hypothesi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3e44b8a06b47ed3d5408707b45b80f78
https://doi.org/10.1080/10967494.2022.2042437
https://doi.org/10.1080/10967494.2022.2042437
Publikováno v:
International Journal of Public Administration. 45:605-619
The paper investigates the relationship between two central features of public-sector financial management reforms: accounting innovations and e-government. It focuses on the quality and ease of access to information provided by different accounting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::070b45e43a27aba4d63af8b02457db3e
https://doi.org/10.1080/01900692.2020.1868506
https://doi.org/10.1080/01900692.2020.1868506
Autor:
Serena Santis
Publikováno v:
Sustainability
Volume 12
Issue 18
Sustainability, Vol 12, Iss 7599, p 7599 (2020)
Volume 12
Issue 18
Sustainability, Vol 12, Iss 7599, p 7599 (2020)
The aim of this study was to analyze the influence of demographic and economic variables on financial sustainability in Italian local governments (ILGs). Many international organizations have highlighted the importance of pursuing financial sustainab
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::848d4e9bc3d193f4830fa687f9c67e4c
The chapter seeks to contribute to the literature on determinants of local government election by adopting a different perspective focused on the effects of financial indicators on the elections of mayors. Using the agency and the public choice theor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::253dcc5ce7677f9e579b4d694f6e4c6a
http://hdl.handle.net/11591/421882
http://hdl.handle.net/11591/421882
Autor:
Michela Bianchi, Serena Santis
This study investigates how firms within the financial industry disclose financial and non-financial information in their integrated reports, by analyzing a sample of the banking sector published over five years (2014–2018). During the first phase,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8bcbc9f1e97e20cc81d64823f3699e35
http://hdl.handle.net/11591/436102
http://hdl.handle.net/11591/436102
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 30:230-251
Purpose The purpose of this paper is to review and analyze the literature on consolidated financial statements (CFS) in the public sector published from 1980 to 2015 in public sector accounting and management journals, and propose a future research a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a1808ebf1b0176965c87975038109342
https://doi.org/10.1108/jpbafm-02-2018-0017
https://doi.org/10.1108/jpbafm-02-2018-0017
Publikováno v:
Journal of Management and Sustainability. 11:111
This study aims to evaluate three dimensions proposed by the IFAC (International Federation of Accountants) in relation to impact financial sustainability. These dimensions are service, revenue, and debt. In 2017 and 2018, a regression analysis was c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::37563007d09bb004d72c791a953d69b8
https://doi.org/10.5539/jms.v11n2p111
https://doi.org/10.5539/jms.v11n2p111
Purpose The purpose of this paper is to investigate the possible influence of financial health of local governments (LGs) on the re-election of politicians. Design/methodology/approach The study investigates a sample of 129 Italian LGs with more than
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::32c47c584de07d1dc18e9033400685fa
http://hdl.handle.net/11591/415724
http://hdl.handle.net/11591/415724