Selective application of the accrual principle in the construction of government finance statistics: EU evidence C Columbano, L Biondi, E Bracci Public Money & Management 42 (7), 511-520, 2022 | 3 | 2022 |
Measuring fiscal guidance transparency C Columbano Public Sector Economics 46 (2), 261-296, 2022 | 3 | 2022 |
A New Measure of Fiscal Transparency C Columbano Available at SSRN 3829232, 2021 | 3 | 2021 |
Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service C Columbano, L Biondi, E Bracci Journal of Public Budgeting, Accounting & Financial Management 35 (6), 240-261, 2023 | 2 | 2023 |
When do Governments ‘Go Dark'? Evidence on Governments’ Disclosure Choices in Periods of Uncertainty C Columbano, M Trombetta European Accounting Review 31 (5), 1119-1148, 2022 | 2 | 2022 |
A disclosure theory approach to government transparency: Implications for accountability in times of a pandemic C Columbano Public sector accounting, financial accountability and viability in times of …, 2022 | 1 | 2022 |
Moral sentiments and collective action: performing accountability at the time of a crisis C Columbano, D Pianezzi, I Steccolini AAEC Conference presentation 5, 2021 | 1 | 2021 |
Information content and consensus effect of fiscal plans C Columbano, A Bafundi Estudios económicos 41 (83), 93-122, 2024 | | 2024 |
Performing accountability during a crisis: insights from the Italian government’s response to the first wave of the Covid-19 pandemic C Columbano, D Pianezzi, I Steccolini ABACUS, ---, 2024 | | 2024 |
Epistemic governance of evaluative practices by organizations: The case of sovereign credit ratings C Columbano, M Ezzamel Organization, 13505084231225696, 2024 | | 2024 |
Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process C Columbano Public Money & Management, 1-8, 2024 | | 2024 |
La reporting entity nell’armonizzazione contabile delle amministrazioni pubbliche italiane: criticità e proposte M D'Amore, FG Grandis, C Columbano Rivista Italiana di Ragioneria ed Economia Aziendale, 4-22, 2023 | | 2023 |
When do governments “go dark”? Evidence on governments’ disclosure choices in periods of uncertainty M Trombetta, C Columbano Evidence on governments’ disclosure choices in periods of uncertainty …, 2022 | | 2022 |
Information Content and Consensus Effect of Government Fiscal Plans C Columbano, A Bafundi Available at SSRN 3847398, 2021 | | 2021 |
A Disclosure Approach to Government Transparency: Implications for Accountability and Standard-Setting C Columbano, CM de Molina A Disclosure Approach to Government Transparency: Implications for …, 2021 | | 2021 |
Divulgación, utilización e interpretación de la información financiera de los gobiernos: tres ensayos C Columbano Universidad Internacional SEK, 2020 | | 2020 |
Divulgación de información por parte del gobierno y reacción del mercado de valores: análisis del caso español A Bafundi, C Columbano, NC Pena Cuadernos de Información económica 266, 59-72, 2018 | | 2018 |