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Accrual-Based Accounting and Fiscal Performance: Empirical Evidence from Higher Education Institutions
16 references·0 citing·43 second hop
Accrual-Based Accounting and Fiscal Performance: Empirical Evidence from Higher Education Institutions (2023)Accrual-Based Accounting and Fiscal Perfo…On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform (2009)On the Adoption of Accrual Ac…Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach (2009)Budget Transparency, Fiscal P…THE NPM AGENDA: BACK TO THE FUTURE (2008)THE NPM AGENDA: BACK TO THE F…ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS (2008)ACCRUAL ACCOUNTING REFORMS: O…The design of fiscal rules and forms of governance in European Union countries (2007)The design of fiscal rules an…EUROPEAN ACCOUNTING REVIEW (2006)EUROPEAN ACCOUNTING REVIEWDeterminants of voluntary Internet financial reporting by local government authorities (2005)Determinants of voluntary Int…Debating the Impact of Accrual Accounting and Reporting in the Public Sector (2005)Debating the Impact of Accrua…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Global Warning: Debating International Developments in New Public Financial Management (1998)Global Warning: Debating Inte…Budget Institutions and Fiscal Policy in the U.S. States (1996)Budget Institutions and Fisca…The “new public management” in the 1980s: Variations on a theme (1995)The “new public management” i…Budget processes and commitment to fiscal discipline (1995)Budget processes and commitme…Corporate Signaling, External Accounting, and Capital Market Equilibrium: Evidence on Dividends, Income, and Extraordinary Items (1978)Corporate Signaling, External…Leadership and Ambiguity: The American College President (1975)Leadership and Ambiguity: The…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Economic and Social Commission for Asia and the Pacific (1986)The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)The influence of company characteristics and accounting regulation on information disclosed by Spanish firms (1997)Determinants of web site information by Spanish city councils (2008)Determinants of corporate social disclosure in Spanish local governments (2012)Factors influencing social media use in local governments: The case of Italy and Spain (2016)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The System of Professions (1988)A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)New Public Management: The Cruellest Invention of the Human Spirit? 1 (2009)Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems (2012)The second wave of digital-era governance: a quasi-paradigm for government on the Web (2013)Political Parties and Macroeconomic Policy (1977)Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (1995)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Varieties of Participation in Public Services: The Who, When, and What of Coproduction (2017)Disclosure, Liquidity, and the Cost of Capital (1991)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)How does financial reporting quality relate to investment efficiency? (2009)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Logic of Collective Action. (1966)Separation of Powers and Political Accountability (1997)Political Economics: Explaining Economic Policy (2002)Veto Players. How Political Institutions Work (2003)The Good Governance Agenda: Beyond Indicators without Theory (2008)Good Government Means Different Things in Different Countries (2009)Preventing corruption: Public procurement (2009)Econometric Analysis of Panel Data (2021)An institutional perspective on performance measurement and management in the ‘new public sector’ (2000)Constructing Organizations: The Example of Public Sector Reform (2000)A World of Standards (2002)Global Capital and National Governments (2001)Hamilton's Paradox (2005)Social capital, economic growth and regional development (2005)Sensemaking and sensegiving in strategic change initiation (1991)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)TOWARD A THEORY OF PARADOX: A DYNAMIC EQUILIBRIUM MODEL OF ORGANIZING. (2011)
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1995The “new public management” in the 1980s: Variations on a theme4,031 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1975Leadership and Ambiguity: The American College President1,157 cited
  • 1995Budget processes and commitment to fiscal discipline601 cited
  • 2008THE NPM AGENDA: BACK TO THE FUTURE449 cited
  • 2005Determinants of voluntary Internet financial reporting by local government authorities393 cited
  • 1998Global Warning: Debating International Developments in New Public Financial Management376 cited
  • 2007The design of fiscal rules and forms of governance in European Union countries337 cited
  • 1996Budget Institutions and Fiscal Policy in the U.S. States296 cited
  • 2009On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform284 cited
  • 1978Corporate Signaling, External Accounting, and Capital Market Equilibrium: Evidence on Dividends, Income, and Extraordinary Items274 cited
  • 2009Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach263 cited
  • 2005Debating the Impact of Accrual Accounting and Reporting in the Public Sector262 cited

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2006
EUROPEAN ACCOUNTING REVIEW
252 cited
  • 2008ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS228 cited
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