Accrual budgeting: Accounting treatment of key public sector items and implications for fiscal policy C Martí Public Budgeting & Finance 26 (2), 45-65, 2006 | 107 | 2006 |
Financial performance adjustment in English local governments MJ Arcas, C Martí Australian Accounting Review 26 (2), 141-152, 2016 | 46 | 2016 |
Performance budgeting and accrual budgeting: A study of the United Kingdom, Australia, and New Zealand C Martí Public Performance & Management Review, 33-58, 2013 | 45 | 2013 |
Accruals and ‘accounting numbers management’in UK executive agencies V Pina, MJ Arcas, C Marti Public Money & Management 32 (4), 273-280, 2012 | 36 | 2012 |
Public Financial Management Systems and Countries' Governance: A Cross‐Country Study C Martí, Y Kasperskaya Public Administration and Development 35 (3), 165-178, 2015 | 27 | 2015 |
La información financiera de las entidades no lucrativas: una perspectiva internacional I Brusca, C Martí Universidad de Zaragoza, Departamento de Contabilidad Financiera, 2002 | 25 | 2002 |
The effect of new legislation on the disclosure of performance indicators: The case of Spanish local governments C Martí, S Royo, B Acerete International Journal of Public Administration 35 (13), 873-885, 2012 | 21 | 2012 |
Using non‐mandatory performance measures in local governments L Torres, V Pina, C Martí Baltic Journal of Management, 2012 | 21 | 2012 |
Rendición de cuentas en los ayuntamientos españoles a través de indicadores de gestión SR Montañés, BA GIL, CM López Presupuesto y Gasto público 66, 183-198, 2012 | 17 | 2012 |
Hacia el presupuesto por devengo en las administraciones publicas C Martí Auditoria publica 34, 87-94, 2004 | 16 | 2004 |
Performance Budgeting and Medium-Term Expenditure Frameworks: A Comparison in OECD Central Governments C Martí Journal of Comparative Policy Analysis: Research and Practice 21 (4), 313-331, 2019 | 12 | 2019 |
Earnings management in English local governments: determining factors and instruments M Pellicer, R Hodges, C Martí XVII Congreso AECA, 2013 | 12 | 2013 |
Una propuesta de presupuesto de devengo para las administraciones públicas JL Cortès, C Martí Revista del CLAD Reforma y Democracia, 33-62, 2012 | 12 | 2012 |
Performance Measurement in Spanish Local Governments. An Empirical Study about the State of the Art. L Torres, V Pina, C Martí 32nd EGPA Annual Conference Toulouse, France 8, 2010 | 6 | 2010 |
Performance indicators and accountability: the case of Spanish municipalities’ annual ac counts S Royo, C Martí, B Acerete EGPA Conference 2 (5), 2009 | 6 | 2009 |
Factors explaining the Impact of Performance Measures in European Local Governments. L Torres, V Pina, C Martí Lex Localis-Journal of Local Self-Government 13 (2), 2015 | 4 | 2015 |
Disclosure of indicators in the annual accounts of Spanish municipalities C Martí, S Royo, B Acerete Ponencia XV Congreso AECA. Valladolid, 2009 | 4 | 2009 |
Aspectos clave en la presupuestación por devengo: las cargas de capital C Martí Presupuesto y gasto público, 243-254, 2008 | 4 | 2008 |
Accrual Budget C Martí Global Encyclopedia of Public Administration, Public Policy, and Governance, 2016 | 2 | 2016 |
Performance Measurement in Spanish Local Governments. An Empirical Study about the State of the Art C Martí, V Pina, L Torres Apas Papers, 2010 | | 2010 |