...Sandra Cohen; Marco Bisogno; Ioanna Malkogianni Purpose The purpose of this paper is to examine earnings management practices in local governments (LGs). The implementation of accrual accounting in LGs opens the way for empirical research on the topic, as reporting high surpluses or high deficits...

...Sandra Cohen; Sotirios Karatzimas; Vassilios-Christos Naoum Purpose The purpose of this paper is to explore the asymmetric cost behaviour in Greek local governments. More precisely, it investigates whether municipality costs show stickiness or anti-stickiness behaviour after increases or decreases...