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dc.contributor.authorFuchs, Sandro-
dc.contributor.authorBrusca, Isabel-
dc.contributor.authorBergmann, Andreas-
dc.contributor.authorRauskala, Iris Eliisa-
dc.date.accessioned2019-09-05T07:58:18Z-
dc.date.available2019-09-05T07:58:18Z-
dc.date.issued2015-
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/18067-
dc.description.abstractWhile 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.de_CH
dc.language.isoende_CH
dc.rightsLicence according to publishing contractde_CH
dc.subjectIPSASde_CH
dc.subjectImpact of accounting reformde_CH
dc.subjectPublic sector accountingde_CH
dc.subjectReformde_CH
dc.subject.ddc657: Rechnungswesende_CH
dc.titleThe short-term impact of modern accrual accounting systems : cross-sectional evidence from Switzerlandde_CH
dc.typeKonferenz: Sonstigesde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
zhaw.conference.details15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015de_CH
zhaw.funding.euNode_CH
zhaw.originated.zhawYesde_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.publication.reviewNot specifiedde_CH
zhaw.author.additionalNode_CH
Appears in collections:Publikationen School of Management and Law

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