FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122852693> ?p ?o ?g. }

• W3122852693 endingPage "493" @default.
• W3122852693 startingPage "473" @default.
• W3122852693 abstract "Abstract Governments increasingly use private finance to fund roads infrastructure. In particular the European Commission has promoted the use of public private partnerships (PPPs) to deliver the projects forming the trans‐European Network. This use of private finance raises important questions about how public monies and assets are accounted for. The paper examines, first, accounting in both public and private sectors for roads PPPs in Spain and the UK, countries which not only have considerable experience in the use of private finance for the provision of roads but also act as exemplars of a number of differences which may be significant from an international perspective in terms of financial reporting and economic outcomes. Second, it examines the tensions between national, European Union and international accounting pronouncements. Our findings suggest that the business environment has influenced the development of accounting policy. In Spain a powerful toll sector presence within the legal framework has led to substantial variations, having real economic impact. In the UK, the accounting regulator has prevailed over political concerns. For European public sector accounting, conflict remains between political choice and technical accounting. These findings may have global relevance, as the adoption of international accounting pronouncements will not remove these conflicts." @default.
• W3122852693 created "2021-02-01" @default.
• W3122852693 creator A5033208712 @default.
• W3122852693 creator A5055424457 @default.
• W3122852693 creator A5081846017 @default.
• W3122852693 date "2010-01-01" @default.
• W3122852693 modified "2023-10-14" @default.
• W3122852693 title "Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs" @default.
• W3122852693 cites W1608453742 @default.
• W3122852693 cites W1979476836 @default.
• W3122852693 cites W1991054779 @default.
• W3122852693 cites W2005943481 @default.
• W3122852693 cites W2008222652 @default.
• W3122852693 cites W2011997513 @default.
• W3122852693 cites W2042146837 @default.
• W3122852693 cites W2048969168 @default.
• W3122852693 cites W2060471893 @default.
• W3122852693 cites W2063911906 @default.
• W3122852693 cites W2065573137 @default.
• W3122852693 cites W2078168759 @default.
• W3122852693 cites W2130904448 @default.
• W3122852693 cites W2131808048 @default.
• W3122852693 cites W2133449881 @default.
• W3122852693 cites W2133479062 @default.
• W3122852693 cites W2299580911 @default.
• W3122852693 cites W2341068665 @default.
• W3122852693 cites W3125935778 @default.
• W3122852693 cites W4232795715 @default.
• W3122852693 cites W4243665095 @default.
• W3122852693 cites W4250296667 @default.
• W3122852693 doi "https://doi.org/10.1080/00014788.2010.9995324" @default.
• W3122852693 hasPublicationYear "2010" @default.
• W3122852693 type Work @default.
• W3122852693 sameAs 3122852693 @default.
• W3122852693 citedByCount "15" @default.
• W3122852693 countsByYear W31228526932012 @default.
• W3122852693 countsByYear W31228526932013 @default.
• W3122852693 countsByYear W31228526932015 @default.
• W3122852693 countsByYear W31228526932017 @default.
• W3122852693 countsByYear W31228526932018 @default.
• W3122852693 countsByYear W31228526932019 @default.
• W3122852693 countsByYear W31228526932020 @default.
• W3122852693 countsByYear W31228526932021 @default.
• W3122852693 countsByYear W31228526932023 @default.
• W3122852693 crossrefType "journal-article" @default.
• W3122852693 hasAuthorship W3122852693A5033208712 @default.
• W3122852693 hasAuthorship W3122852693A5055424457 @default.
• W3122852693 hasAuthorship W3122852693A5081846017 @default.
• W3122852693 hasBestOaLocation W31228526932 @default.
• W3122852693 hasConcept C10138342 @default.
• W3122852693 hasConcept C105639569 @default.
• W3122852693 hasConcept C121426985 @default.
• W3122852693 hasConcept C121955636 @default.
• W3122852693 hasConcept C128769094 @default.
• W3122852693 hasConcept C144133560 @default.
• W3122852693 hasConcept C162324750 @default.
• W3122852693 hasConcept C163867264 @default.
• W3122852693 hasConcept C17744445 @default.
• W3122852693 hasConcept C190832808 @default.
• W3122852693 hasConcept C199539241 @default.
• W3122852693 hasConcept C24416426 @default.
• W3122852693 hasConcept C2776034101 @default.
• W3122852693 hasConcept C2910001868 @default.
• W3122852693 hasConcept C50522688 @default.
• W3122852693 hasConcept C544937707 @default.
• W3122852693 hasConcept C94625758 @default.
• W3122852693 hasConceptScore W3122852693C10138342 @default.
• W3122852693 hasConceptScore W3122852693C105639569 @default.
• W3122852693 hasConceptScore W3122852693C121426985 @default.
• W3122852693 hasConceptScore W3122852693C121955636 @default.
• W3122852693 hasConceptScore W3122852693C128769094 @default.
• W3122852693 hasConceptScore W3122852693C144133560 @default.
• W3122852693 hasConceptScore W3122852693C162324750 @default.
• W3122852693 hasConceptScore W3122852693C163867264 @default.
• W3122852693 hasConceptScore W3122852693C17744445 @default.
• W3122852693 hasConceptScore W3122852693C190832808 @default.
• W3122852693 hasConceptScore W3122852693C199539241 @default.
• W3122852693 hasConceptScore W3122852693C24416426 @default.
• W3122852693 hasConceptScore W3122852693C2776034101 @default.
• W3122852693 hasConceptScore W3122852693C2910001868 @default.
• W3122852693 hasConceptScore W3122852693C50522688 @default.
• W3122852693 hasConceptScore W3122852693C544937707 @default.
• W3122852693 hasConceptScore W3122852693C94625758 @default.
• W3122852693 hasIssue "5" @default.
• W3122852693 hasLocation W31228526931 @default.
• W3122852693 hasLocation W31228526932 @default.
• W3122852693 hasLocation W31228526933 @default.
• W3122852693 hasLocation W31228526934 @default.
• W3122852693 hasOpenAccess W3122852693 @default.
• W3122852693 hasPrimaryLocation W31228526931 @default.
• W3122852693 hasRelatedWork W168081379 @default.
• W3122852693 hasRelatedWork W2384311911 @default.
• W3122852693 hasRelatedWork W2530783312 @default.
• W3122852693 hasRelatedWork W2671120820 @default.
• W3122852693 hasRelatedWork W3129697225 @default.
• W3122852693 hasRelatedWork W4238053774 @default.
• W3122852693 hasRelatedWork W4249269978 @default.
• W3122852693 hasRelatedWork W4385836582 @default.

• next