| Publikationstyp: | Konferenz: Sonstiges |
| Art der Begutachtung: | Keine Angabe |
| Titel: | The short-term impact of modern accrual accounting systems : cross-sectional evidence from Switzerland |
| Autor/-in: | Fuchs, Sandro Brusca, Isabel Bergmann, Andreas Rauskala, Iris Eliisa |
| et. al: | No |
| Angaben zur Konferenz: | 15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015 |
| Erscheinungsdatum: | 2015 |
| Sprache: | Englisch |
| Schlagwörter: | IPSAS; Impact of accounting reform; Public sector accounting; Reform |
| Fachgebiet (DDC): | 657: Rechnungswesen |
| Zusammenfassung: | While corporate research has investigated the economic consequences of IFRS adoption, there is only limited evidence on the impact of modern accrual accounting systems (MAAS) in the public sector context. To fill this gap, we examine the economic effects of MAAS implementation on Swiss state level, taking into account different types and magnitudes of reforms. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/18067 |
| Volltext Version: | Publizierte Version |
| Lizenz (gemäss Verlagsvertrag): | Lizenz gemäss Verlagsvertrag |
| Departement: | School of Management and Law |
| Organisationseinheit: | Institut für Verwaltungs-Management (IVM) |
| Enthalten in den Sammlungen: | Publikationen School of Management and Law |
Dateien zu dieser Ressource:
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Zur Langanzeige
Fuchs, S., Brusca, I., Bergmann, A., & Rauskala, I. E. (2015). The short-term impact of modern accrual accounting systems : cross-sectional evidence from Switzerland. 15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015.
Fuchs, S. et al. (2015) ‘The short-term impact of modern accrual accounting systems : cross-sectional evidence from Switzerland’, in 15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015.
S. Fuchs, I. Brusca, A. Bergmann, and I. E. Rauskala, “The short-term impact of modern accrual accounting systems : cross-sectional evidence from Switzerland,” in 15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015, 2015.
FUCHS, Sandro, Isabel BRUSCA, Andreas BERGMANN und Iris Eliisa RAUSKALA, 2015. The short-term impact of modern accrual accounting systems : cross-sectional evidence from Switzerland. In: 15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015. Conference presentation. 2015
Fuchs, Sandro, Isabel Brusca, Andreas Bergmann, and Iris Eliisa Rauskala. 2015. “The Short-Term Impact of Modern Accrual Accounting Systems : Cross-Sectional Evidence from Switzerland.” Conference presentation. In 15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015.
Fuchs, Sandro, et al. “The Short-Term Impact of Modern Accrual Accounting Systems : Cross-Sectional Evidence from Switzerland.” 15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015, 2015.
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