Results 11 to 20 of about 13,697,652 (304)

European public sector accouting

open access: yes, 2019
A contabilidade e os relatórios do sector público (PSA) foram objeto de reformas nacionais consideráveis durante as últimas décadas e estão no centro das atenções da Comissão Europeia, que pretende harmonizar os sistemas contabilísticos dos seus Estados-Membros através do desenvolvimento das Normas Europeias de Contabilidade do Sector Público (EPSAS ...
Peter C. Lorson   +2 more
openaire   +2 more sources

Public Finance, the Public Sector and the General Government Sector [PDF]

open access: yesStatistika: Statistics and Economy Journal, 2018
The aim of this paper is to bring a contribution to the clarification of the terms such as public finance, public sector or government which are widely used in economic analysis or in public finance management.
Ludmila Vebrová, Václav Rybáček
doaj   +1 more source

Public Sector Jobs: Working in the Public Sector in Europe and the Us [PDF]

open access: yesSSRN Electronic Journal, 2021
This paper reviews recent theoretical and empirical work on public employment management and presents novel stylized facts on public sector jobs. In the first part, we examine the evolution of managerial practices in the public sector and discuss the contractual arrangement of public sector workers and the labor market institutions that are prevalent ...
Checchi, Daniele   +2 more
openaire   +3 more sources

RISK DISCLOSURE AND EARNINGS QUALITY IN INDONESIA BANKING INDUSTRIES: FAIR VALUE, DIVERSIFICATION, FINANCIAL STABILITY

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2022
High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial
Javier Reynold Prisadi, Amrie Firmansyah
doaj   +1 more source

Corporate strategies and tax avoidance: Does corporate social responsibility matter?

open access: yesJurnal Ekonomi dan Bisnis, 2022
This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance.
Deddy Sismanyudi, Amrie Firmansyah
doaj   +1 more source

Government Reporting and Quality of Public Services: Are They Twins?

open access: yesJournal of Accounting and Investment, 2022
Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.
Puspa Kusuma Pertiwi, Puji Wibowo
doaj   +1 more source

The Economics of Public Sector Information [PDF]

open access: yes, 2008
. We give an overview of the economics of ‘public sector information’ (PSI) focusing on the question of funding and regulatory structure. That is: who should pay to maintain public sector information and what regulatory structure should be put in place ...
Rufus Pollock, Pollock, Rufus
core   +2 more sources

Lean in the Public Sector.

open access: yesRevista Ingeniería de Construcción, 2023
The Architectural, Engineering, and Construction Industry (AEC) is a critical socio-economic activity that is responsible for 8% of the GDP in the world, in parallel, it also is responsible for the generation of 100 million jobs worldwide. In this context, the generation of value is driven by the execution of capital projects.
openaire   +3 more sources

Crowding out intrinsic motivation in the public sector [PDF]

open access: yes, 2010
Employing intrinsically motivated individuals has been proposed as a means of improving public sector performance. In this article, we investigate whether intrinsic motivation affects the sorting of employees between the private and the public sectors ...
Tabvuma, Vurain   +9 more
core   +1 more source

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