☆ 3.9 Article

Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service

JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT (2023)

Related references

Note: Only part of the references are listed.

Article Public Administration

New development: The limits of business accounting in the public sector context-the case of concessionary leases and right-of-use assets in-kind

Isabel Brusca

Summary: Public sector accounting developments have been influenced by private sector reforms and innovations. The trend internationally is to adapt private sector accounting standards to public sector context. However, certain transactions such as concessionary leases and in-kind right-of-use assets do not fit private sector criteria. This article discusses the use of market values in these cases and the potential misleading effects on financial statements, providing insights for practitioners and standard-setting boards when applying accrual accounting principles to public sector entities.

PUBLIC MONEY & MANAGEMENT (2023)

Add to Collection

Article Business, Finance

Earnings management in municipal firms: evidence from Portugal

Luis Serra Coelho

Summary: This study investigates the earnings management practices of Portuguese municipal firms, and finds that these firms tend to manage earnings to report small and positive net earnings and avoid disclosing losses. Such practices are more prevalent when these firms face higher liquidation risk and financial leverage, lower liquidity, and certain periods of the local election cycle.

JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT (2022)

Add to Collection

Article Public Administration

Debate: Are government buildings, roads, defence equipment and similar structures really assets?

Johan Christiaens

PUBLIC MONEY & MANAGEMENT (2022)

Add to Collection

Article Public Administration

Debate: Accounting for public sector assets-the implications of 'service potential'

Eugenio Anessi-Pessina et al.

PUBLIC MONEY & MANAGEMENT (2022)

Add to Collection

Article Business, Finance

Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe - a commentary

Jens Heiling

Summary: The study paper found that European Member States have deviated from the international standards in the implementation of the International Public Sector Accounting Standards. The authors used an analytical framework derived from new institutional theory to structure the reasons for the deviations. The commentator provided a practitioner's perspective on the practical issues of IPSAS implementation and addressed potential misunderstandings.

ACCOUNTING FORUM (2022)

Add to Collection

Review Medicine, General & Internal

The evolution of the Italian National Health Service

Walter Ricciardi et al.

Summary: Italy established the national universal health-care system SSN, which despite performing well, faces challenges such as an ageing population, increasing chronic diseases, rising healthcare demand, and the COVID-19 pandemic, exposing weaknesses in the system. These weaknesses are linked to the nation's tumultuous history and healthcare system, emphasizing the need for data-driven planning, prevention, research, integrated care, technology, and investments in personnel.

LANCET (2021)

Add to Collection

Article Business, Finance

Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper

Lucia Biondi et al.

Summary: This study critically reviews the Consultation Paper issued by IPSASB on financial reporting for heritage in the public sector, focusing on the strengths and weaknesses and making recommendations. Using document analysis as a research method with Italy as a case study, the findings suggest that there is room for improvement in how heritage assets are defined, recognized, measured, and disclosed, especially in emblematic contexts like Italy. The paper contributes to addressing controversial aspects of heritage assets reporting and accounting standards, in line with Anessi-Pessina et al.'s call to investigate country-specific experiences in national and international accounting standards.

JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT (2021)

Add to Collection

Article Business, Finance

The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992-2019)

Paolo Ferri et al.

Summary: This study examines the monetary valuation of cultural heritage of 16 major public, not-for-profit Australian cultural institutions over almost three decades (1992-2019) to understand their responses to the paradoxical tensions of heritage valuation for financial reporting purposes. The analysis reveals four phases characterized by distinct nature of the paradox, institutional responses, and outcomes, showing that although there is heterogeneity in the practice of accounting for cultural heritage, cultural institutions have minimized the negative impacts of monetary valuation in terms of commercialization and distorted accountability.

ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL (2021)

Add to Collection

Article Management

Elections and earnings management: evidence from municipally-owned entities

Francesco Capalbo et al.

Summary: This paper examines the impact of elections on earnings management in Municipally-Owned Entities (MOEs), finding that political connections during election periods lead to an increase in earnings management.

JOURNAL OF MANAGEMENT & GOVERNANCE (2021)

Add to Collection

Article Business, Finance

Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities

Augusta Ferreira et al.

JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT (2020)

Add to Collection

Article Business, Finance

Setting International Public-Sector Accounting Standards: Does 'Public' Matter? The Case of Revenue from Non-Exchange Transactions

Marco Bisogno et al.

ACCOUNTING IN EUROPE (2019)

Add to Collection

Article Business, Finance

The Development of EPSAS: Contributions from the Literature

Josette Caruana et al.

ACCOUNTING IN EUROPE (2019)

Add to Collection

Article Business, Finance

Earnings management in local governments: the role of political factors

Sandra Cohen et al.

JOURNAL OF APPLIED ACCOUNTING RESEARCH (2019)

Add to Collection

Article Public Administration

Manipulation of profits in Italian publicly-funded healthcare trusts

Salma Ibrahim et al.

PUBLIC MONEY & MANAGEMENT (2019)

Add to Collection

Article Business, Finance

Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research

Christian Leuz

ACCOUNTING AND BUSINESS RESEARCH (2018)

Add to Collection

Article Business, Finance

Defining, measuring, and modeling accruals: a guide for researchers

Chad R. Larson et al.

REVIEW OF ACCOUNTING STUDIES (2018)

Add to Collection

Article Business, Finance

Opportunistic financial reporting around municipal bond issues

Amanda W. Beck

REVIEW OF ACCOUNTING STUDIES (2018)

Add to Collection

Article Business, Finance

Regulatory incentives and financial reporting quality in public healthcare organisations

Margaret J. Greenwood et al.

ACCOUNTING AND BUSINESS RESEARCH (2017)

Add to Collection

Article Business, Finance

The Impact of Balanced Budget Restrictions on States' Fiscal Actions

Anna M. Costello et al.

ACCOUNTING REVIEW (2017)

Add to Collection

Review Business, Finance

Public sector budgeting: a European review of accounting and public management journals

Eugenio Anessi-Pessina et al.

ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL (2016)

Add to Collection

Article Business, Finance

Implementing public sector accruals in OECD member states: Major issues and challenges

Pawan Adhikari et al.

ACCOUNTING FORUM (2016)

Add to Collection

Article Public Administration

The effect of IPSAS on reforming governmental financial reporting: an international comparison

Johan Christiaens et al.

INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES (2015)

Add to Collection

Article Management

Should all capital goods of governments be recognised as assets in financial accounting?

Johan Christiaens et al.

BALTIC JOURNAL OF MANAGEMENT (2012)

Add to Collection

Article Business, Finance

The Influence of Elections on the Accounting Choices of Governmental Entities

Nolan Kido et al.

JOURNAL OF ACCOUNTING RESEARCH (2012)

Add to Collection

Article Business, Finance

Accruals accounting in the public sector: A road not always taken

Noel Hyndman et al.

MANAGEMENT ACCOUNTING RESEARCH (2011)

Add to Collection

Article Business, Finance

Understanding earnings quality: A review of the proxies, their determinants and their consequences

Patricia Dechow et al.

JOURNAL OF ACCOUNTING & ECONOMICS (2010)

Add to Collection

Article Health Care Sciences & Services

Governing decentralization in health care under tough budget constraint: What can we learn from the Italian experience?

Fabrizio Tediosi et al.

HEALTH POLICY (2009)

Add to Collection

Article Business, Finance

The quality and conservatism of the accounting earnings of local governments

Matt Pinnuck et al.

JOURNAL OF ACCOUNTING AND PUBLIC POLICY (2009)

Add to Collection

Article Business, Finance

On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform

Irvine Lapsley et al.

EUROPEAN ACCOUNTING REVIEW (2009)

Add to Collection

Article Business, Finance

ACCRUAL ACCOUNTING REFORMS: ONLY FOR BUSINESSLIKE (PARTS OF) GOVERNMENTS

Johan Christiaens et al.

FINANCIAL ACCOUNTABILITY & MANAGEMENT (2008)

Add to Collection

Article Business, Finance

AN INVESTIGATION OF DISCRETIONARY ACCRUALS AND SURPLUS-DEFICIT MANAGEMENT: EVIDENCE FROM SWEDISH MUNICIPALITIES

Odd Stalebrink

FINANCIAL ACCOUNTABILITY & MANAGEMENT (2007)

Add to Collection

Article Business, Finance

EARNINGS MANAGEMENT IN ENGLISH NHS HOSPITAL TRUSTS

Joan Ballantine et al.

FINANCIAL ACCOUNTABILITY & MANAGEMENT (2007)

Add to Collection

Article Business, Finance

EFFECTS OF BUDGETARY AND ACCRUALS ACCOUNTING COEXISTENCE: EVIDENCE FROM ITALIAN LOCAL GOVERNMENTS

Eugenio Anessi-Pessina et al.

FINANCIAL ACCOUNTABILITY & MANAGEMENT (2007)

Add to Collection

Article Business, Finance

GASB No. 34's governmental financial reporting model: Evidence on its information relevance

Elizabeth Plummer et al.

ACCOUNTING REVIEW (2007)

Add to Collection

Article Business, Finance

The ability of earnings to predict future operating cash flows has been increasing - Not decreasing

M Kim et al.

JOURNAL OF ACCOUNTING RESEARCH (2005)

Add to Collection

Article Business, Finance

Accrual reliability, earnings persistence and stock prices

SA Richardson et al.

JOURNAL OF ACCOUNTING & ECONOMICS (2005)

Add to Collection

Article Public Administration

Phasing out market mechanisms in the Italian National Health Service

E Anessi-Pessina et al.

PUBLIC MONEY & MANAGEMENT (2004)

Add to Collection

Article Business, Finance

The quality of accruals and earnings: The role of accrual estimation errors

PM Dechow et al.

ACCOUNTING REVIEW (2002)

Add to Collection

© Peeref 2019-2024. All rights reserved.