DC FieldValueLanguage
dc.contributor.authorGoumas, Spyridon-
dc.contributor.authorKoutoupis, Andreas-
dc.contributor.authorKonstantinidis, Konstantinos-
dc.contributor.authorPazarskis, Michail-
dc.date.accessioned2024-03-03T23:01:24Z-
dc.date.available2024-03-03T23:01:24Z-
dc.date.issued2019-01-01-
dc.identifierscopus-85079791999-
dc.identifier.issn23066784-
dc.identifier.issn22209352-
dc.identifier.other85079791999-
dc.identifier.urihttps://uniwacris.uniwa.gr/handle/3000/1314-
dc.description.abstractGreek municipalities involved in mandatory mergers from the Kallikratis program after the end of 2010. The purpose of this study is the accounting evaluation of Greek municipalities after the implementation of the Kallikratis program in the period of the economic crisis in Greece (2011 and onwards). To examine the success of the Kallikratis program in a difficult era for Greece we examine public accounting data for several accounting measures for the Greek municipalities; also we try to reveal if any municipalities‟ geographical area gained better performance under these circumstances. The results of this study showed that with the Kallikratis program, several municipalities, apart of new increased responsibilities in the post-Kallikratis period and with reduced state financial support, managed to achieve better results with increased their cash and cash equivalents, their securities and decreased their short-term debt. Last, according to the geographical area, these mandatory municipal mergers were more beneficial for some municipalities than to others, with better financial performance, limiting its obligations and improving its net position, thus providing us new insights to local development for Greece.en_US
dc.language.isoenen_US
dc.relation.ispartofJournal of Governance and Regulationen_US
dc.subjectGreeceen_US
dc.subjectKallikratisen_US
dc.subjectMunicipalitiesen_US
dc.subjectPublic acountingen_US
dc.titleDo municipal mergers work? Evidence from municipalities in Greeceen_US
dc.typeArticleen_US
dc.identifier.doi10.22495/jgr_v8_i2_p6en_US
dc.identifier.scopus2-s2.0-85079791999-
dc.relation.deptDepartment of Accounting and Financeen_US
dc.relation.facultySchool of Administrative, Economics and Social Sciencesen_US
dc.relation.volume8en_US
dc.relation.issue2en_US
dc.identifier.spage61en_US
dc.identifier.epage67en_US
dc.collaborationUniversity of West Attica (UNIWA)en_US
dc.subject.fieldSocial Sciencesen_US
dc.journalsOpen Accessen_US
dc.publicationPeer Revieweden_US
dc.countryGreeceen_US
item.fulltextNo Fulltext-
item.grantfulltextnone-
item.openairetypeArticle-
item.languageiso639-1en-
item.cerifentitytypePublications-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
crisitem.author.deptDepartment of Accounting and Finance-
crisitem.author.facultySchool of Administrative, Economics and Social Sciences-
crisitem.author.orcid0009-0007-5405-496X-
crisitem.author.parentorgSchool of Administrative, Economics and Social Sciences-
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