Sandra Cohen

Athens University of Economics and Business - Department of Business Administration

Assistant Professor of Accounting

Athens

Greece

SCHOLARLY PAPERS

33

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298

CITATIONS
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19

Scholarly Papers (33)

1.

Capturing Intellectual Capital 'Flows' Through Content Analysis Procedure: A New Approach in Interpreting Intellectual Capital Voluntary Disclosures

Number of pages: 33 Posted: 31 Aug 2013
Elissavet Kassotaki and Sandra Cohen
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Downloads 104 (256,484)

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Intellectual capital reporting, Voluntary Disclosure, Disclosure quality, Content analysis, Banking Sector

2.

Earnings Management and Financial Sustainability in Greek Municipalities

Number of pages: 35 Posted: 12 Feb 2018
Sandra Cohen and Ioanna Malkogianni
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Downloads 89 (283,958)

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Earnings management, accruals, Greek municipalities, financial sustainability

3.

Between the Symplegades of Resisting Politicians and Demanding International Lenders: The Case of the Greek State Budget Reform

Number of pages: 29 Posted: 29 Nov 2016
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona
Downloads 62 (348,763)

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budget, Greece, politicians, resistance to change, resource dependency, the Troika

4.

Accounting Reform in Greek Universities: A Slow Moving Process

Financial Accountability & Management, Vol. 20, No. 2, pp. 183-204, May 2004
Number of pages: 22 Posted: 25 May 2004
Georgios (George) Venieris and Sandra Cohen
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Business Administration
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Assessing it as a Key Success Factor for Accrual Accounting Implementation in Greek Municipalities

Financial Accountability and Management, Vol. 23, Issue 1, pp. 91-111, February 2007
Number of pages: 21 Posted: 20 Jan 2007
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business
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Assessing it as a Key Success Factor for Accrual Accounting Implementation in Greek Municipalities

Financial Accountability & Management, Forthcoming
Posted: 13 Feb 2005
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business

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Public sector, accounting reform, accrual accounting, accounting information systems, municipalities, Greece, software assessment

6.

Intellectual Capital in Social Enterprises

Number of pages: 17 Posted: 24 Jun 2019
Sandra Cohen and Helen Salavou
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Downloads 6 (604,068)

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social enterprises, intellectual capital, social outcome, social output, social impact

7.

An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs

Financial Accountability & Management, Vol. 29, Issue 1, pp. 74-98, 2013
Number of pages: 25 Posted: 09 Jan 2013
Sandra Cohen and Stergios Leventis
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business
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audit fees, pricing audit services, public sector accounting, Local Governments, Greece

8.

Identifying the Moderator Factors of Financial Performance in Greek Municipalities

Financial Accountability & Management, Vol. 24, Issue 3, pp. 265-294, August 2008
Number of pages: 30 Posted: 04 Aug 2008
Sandra Cohen
Athens University of Economics and Business - Department of Business Administration
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9.

Local Governments’ Earnings Management: Greek and Italian Evidence

Posted: 08 Nov 2018
Sandra Cohen, Marco Bisogno and Ioanna Malkogianni
Athens University of Economics and Business - Department of Business Administration, University of Salerno (Italy) and Athens University of Economics and Business - Department of Business Administration

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Earnings Management, Local Governments, Jones Model, Total Accruals, Greece, Italy

10.

Choosing ‘Basics First’ Over Best Practices? An Overview of the Troika's Role on the Greek Central Government Accounting Reforms

"The role of the Troika on the Greek central government accounting reforms: The reprioritization riddle", International Journal of Public Sector Management (Forthcoming)
Posted: 07 Jun 2016 Last Revised: 10 Sep 2017
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

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11.

The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece

Journal of Applied Accounting Research (Forthcoming)
Posted: 09 Mar 2015 Last Revised: 26 Apr 2017
Athens University of Economics and Business - Department of Business Administration, Autonomous University of Barcelona and Athens University of Economics and Business

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Public Sector, Sticky Cost Phenomenon, Cost behaviour, Local governments, Greece

12.

Tracing the Future of Reporting in the Public Sector: Introducing Integrated Popular Reporting

International Journal of Public Sector Management, Vol. 28, No. 6, pp. 449-460, 2015
Posted: 16 Nov 2014 Last Revised: 12 Feb 2016
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

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citizens, integrated reporting, popular reporting, public sector, user needs

13.

Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making

Public Money & Management, Vol. 36, No. 3, pp. 173-180
Posted: 24 May 2014 Last Revised: 12 Feb 2016
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

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central government, decision-making, garbage can model, Greece, governmental accounting, public choice theory, standard-setting

14.

Management Accounting Systems in SMEs: A Means to Adapt to the Financial Crisis?

In D. Vrontis, E. Tsoukatos and A. Maiza (eds) Innovative management perspectives on confronting contemporary challenges. Cambridge: Cambridge Scholars Publishing, pp. 56-81
Posted: 24 Feb 2014 Last Revised: 12 Feb 2016
Athens University of Economics and Business - Department of Business Administration, Autonomous University of Barcelona and Athens University of Economics and Business

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Budgeting, Costing, Financial crisis, Greece, Management accounting systems, Small and Medium-sized Enterprises, SMEs

15.

Evaluating the Accounting Information Quality and Decision-Usefulness of Governmental Financial Reporting When Becoming More Accrual Like: Evidence of a Change from Cash to Modified Cash

Cohen, S. and Karatzimas, S. "Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash", Meditari Accountancy Research, Vol. 25, No. 1, pp. 95-113
Posted: 18 Dec 2013 Last Revised: 26 Apr 2017
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

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accounting information quality, accrual accounting, cash-basis of accounting, governmental financial reporting, Greece, modified cash-basis of accounting, perceived usefulness

16.

Applying Data Envelopment Analysis on Accounting Data to Assess and Optimize the Efficiency of Greek Local Governments

Posted: 26 Nov 2013
Michael Doumpos and Sandra Cohen
Technical University of Crete (TUC) - Department of Production Engineering and Management and Athens University of Economics and Business - Department of Business Administration

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Local governments, efficiency, data envelopment analysis, accrual accounting data

17.

Intellectual Capital, Strategy and Financial Crisis from a SMEs Perspective

Posted: 26 Nov 2013 Last Revised: 21 Jan 2014
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business and Athens University of Economics and Business - Department of Accounting and Finance

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Intellectual Capital, Strategy, SMEs, Financial Crisis, Wissenzbilanz’s Typology

18.

Analyzing the Requirements of an On-Line Accounting Platform: The Views of Different User Groups in Greece

Journal for International Business and Entrepreneurship Development (Forthcoming)
Posted: 15 Nov 2013 Last Revised: 20 Oct 2015
Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business - Department of Accounting and Finance, Athens University of Economics and Business and Autonomous University of Barcelona

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e-learning, accounting education, user needs, accounting educational platform, accounting job-seeker

19.

Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece

International Review of Administrative Sciences, Vol. 80, No. 3, pp. 619-636, September 2014
Posted: 16 Nov 2012 Last Revised: 26 Nov 2014
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

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program budgeting, performance budgeting, performance information, public sector accounting, Greece

20.

The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS

Global Business and Economics Review, Vol. 17, No. 1, pp. 51-62, 2015
Posted: 13 Oct 2012 Last Revised: 27 Nov 2014
Athens University of Economics and Business - Department of Business Administration, Autonomous University of Barcelona and Athens University of Economics and Business - Department of Accounting and Finance

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privatization, IPSAS, modified cash basis, Greece, state-owned assets

21.

Assessing Financial Distress Where Bankruptcy is Not an Option: An Alternative Approach for Local Municipalities

European Journal of Operational Research, Vol. 218, Issue 1, pp. 270-279
Posted: 10 Oct 2012 Last Revised: 23 Oct 2012
Athens University of Economics and Business - Department of Business Administration, Technical University of Crete (TUC) - Department of Production Engineering and Management, Athens University of Economics and Business - Department of Accounting and Finance and Technical University of Crete (TUC) - Department of Production Engineering and Management

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local governments, financial distress, multiple criteria analysis, financial ratios, Greece

22.

Has IFRS Adoption Affected Management Accounting Systems? Empirical Evidence from Greece

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 9, No. 3, pp. 268-285
Posted: 22 Mar 2012 Last Revised: 03 Dec 2014
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona

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IFRS, management accounting, internal reporting, integration, decision-making, Greece

23.

An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs

Forthcoming in Financial Accountability & Management
Posted: 19 Jul 2010 Last Revised: 09 May 2012
Sandra Cohen and Stergios Leventis
Athens University of Economics and Business - Department of Business Administration and International Hellenic University - School of Economics and Business Administration

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Audit fees, pricing audit services, audit effort, public sector accounting, Local Governments, Greece

24.

Reaping the Benefits of Two Worlds: An Exploratory Study of the Cash and the Accrual Accounting Information Roles in Local Governments

Journal of Applied Accounting Research (forthcoming)
Posted: 05 Aug 2009 Last Revised: 27 Sep 2011
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business and Athens University of Economics and Business - Department of Accounting and Finance

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Accrual Accounting, Cost Consciousness, Cash Accounting, Municipalities, Roles of Accounting Information

25.

Cost Accounting Systems Structure and Information Quality Properties: An Empirical Analysis

Journal of Applied Accounting Research, Forthcoming
Posted: 09 Feb 2009 Last Revised: 09 Oct 2009
Sandra Cohen and Efrosini Kaimenaki
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Accounting and Finance

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Management accounting systems, Cost accounting systems structure, Cost information quality, Survey, Greece

26.

An Empirical Investigation of Greek Municipalities' Quality of Financial Reporting

Global Business and Economics Review, Vol. 13, Nos. 3/4, pp.187–203, 2011
Posted: 27 Feb 2008 Last Revised: 24 Mar 2012
Sandra Cohen and Nikolaos Kaimenakis
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business

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accrual accounting, compliance indices, audit reports, quality of financial reporting, municipalities, Greece

27.

Cash versus Accrual Accounting Measures in Greek Municipalities: Proxies or Not for Decision-Making?

International Journal of Accounting, Auditing and Performance Evaluation, Fothcoming
Posted: 19 Nov 2007 Last Revised: 28 Nov 2011
Sandra Cohen
Athens University of Economics and Business - Department of Business Administration

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Public sector accounting, Accrual accounting, Cash accounting, Municipalities, Greece

28.

Performance Parameters Interrelations from a Balanced Scorecard Perspective: An Analysis of Greek Companies

Managerial Auditing Journal, Vol. 23, No. 5, pp. 483-503, 2008
Posted: 31 Oct 2006 Last Revised: 31 Jul 2009
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business and Athens University of Economics and Business

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Balanced Scorecard, Financial Performance, Non-financial Performance, Financial Ratios, Lead and Lag Factors

29.

Seos in a 'Hot Market': Evidence of Timing

Applied Financial Economics, Forthcoming
Posted: 27 Jun 2006 Last Revised: 23 Aug 2008
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance

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Athens Stock Exchange, Seasoned Equity Offerings, Market Timing

30.

Flexibility in Manufacturing and Activity Based Costing: Modelling the Interrelationships

Posted: 15 May 2006
Georgios (George) Venieris and Sandra Cohen
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Business Administration

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Activity Based Costing, Flexibility in Manufacturing, Activity Based Costing Decision Model, Greece

31.

Intellectual Capital and Corporate Performance in Knowledge-Intensive Smes

The Learning Organization, Vol. 14 No. 3, pp. 241-262
Posted: 15 May 2006 Last Revised: 09 Oct 2012
Sandra Cohen and Nikolaos Kaimenakis
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business

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Intellectual Capital, Small and Medium Sized Enterprises, Corporate Performance, Human Capital, Organizational Capital, Customer Capital

32.

ABC: Adopters, Supporters, Deniers and Unawares

Managerial Auditing Journal, Vol. 20, No. 9, pp. 981-1000, 2005
Posted: 13 Feb 2005
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance

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Activity based costs, Cost accounting, Greece, Management accounting

33.

E-Commerce Investment from an SME Perspective: Costs, Benefits and Processes

Electronic Journal of Information Systems Evaluation, Vol. 9, No. 2, pp. 45-56, 2006
Posted: 24 Sep 2004 Last Revised: 02 Aug 2014
Sandra Cohen and Roi Georgila
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business

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E-commerce, IT investments, SMEs, IT costs, IT investment appraisal, Greece

Other Papers (1)

Total Downloads: 0
1.

IT-Enhanced Popular Reports: Analyzing citizen preferences

Government Information Quarterly, Forthcoming
Posted: 03 Aug 2016
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business and Autonomous University of Barcelona

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Citizens’ interest, information technology, local government, popular reporting, reporting formats