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This study examines specific budget execution items (as proxies of vulnerability and sustainability) along with political factors to identify earnings management (EM) practices in Greek municipalities.

The study employs a sample of 1,831 financial and budget execution statements for the period 2011–2019. EM is proxied by unsigned discretionary accruals that are assessed through the performance-matched modified-Jones model and the modified-Jones model.

The findings provide evidence that the municipality’s dependence on subsidies (or its self-sufficiency) affects EM, especially during the pre-election year. Municipalities that maintain their financial autonomy engage less in EM in pre-election years. Lastly, it is proven that electoral cycles, weak opposition and other variables exert an effect on the size of EM. Sensitivity analysis confirms the results.

This paper contributes to the literature on EM by analyzing for the first time budget execution items (as proxies of vulnerability and sustainability) and their impact on the size of unsigned discretionary accruals.

This study employs Stein Rokkan's methodological approach to analyse state formation in the Greater Middle East. It develops a conceptual framework distinguishing colonial, populist and democratic pacts, suitable for analysis of state formation and nation-building through to the present period. The framework relies on historical institutionalism. The methodology, however, is Rokkan's. The initial conceptual analysis also specifies differences between European and the Middle Eastern state formation processes. It is followed by a brief and selective discussion of historical preconditions. Next, the method of plotting singular cases into conceptual-typological maps is applied to 20 cases in the Greater Middle East (including Afghanistan, Iran and Turkey). For reasons of space, the empirical analysis is limited to the colonial period (1870s to the end of World War 1). Three typologies are combined into one conceptual-typological map of this period. The vertical left-hand axis provides a composite typology that clarifies cultural-territorial preconditions. The horizontal axis specifies transformations of the region's agrarian class structures since the mid-19th century reforms. The right-hand vertical axis provides a four-layered typology of processes of external intervention. A final section presents selected comparative case reconstructions. To the authors' knowledge, this is the first time such a Rokkan-style conceptual-typological map has been constructed for a non-European region.

In June 23, 2016, voters in the United Kingdom have just approved a referendum calling for leaving the European Union. The case describes the motives for European integration, the rise of separatist movements in the United Kingdom and elsewhere, and the referendum process itself.

The purpose of this case is to provide a contemporary counterpoint to a discussion of the economic and political motivations for the American Civil War. Dominant themes highlighted here are economic nationalism, political nationalism, cultural centrism and ethnocentrism, and populism.

The article examines how the two Cypriot leaders – the Greek-Cypriot community leader Nicos Anastasiades and the Turkish-Cypriot community leader Mustafa Akinci – have used their Twitter accounts during the period leading to the intensification of the Cyprus peace process between 30 April 2015 and 31 October 2016.

This article presents, using descriptive analysis and thematic analysis, how the two leaders have used Twitter in the negotiations' period.

The analysis shows that the leaders, during the time frame examined, developed both pro-peace discourses around the Cyprus problem and para-social and vicarious intergroup contact that contributed in what Hogg (2015) defines an intergroup relational identity that is an effective form of “bridging” leadership across communities.

The article argues that Twitter is a tool that, in the hands of political leaders in segregated public spheres caused by yet unresolved ethnic conflicts, can become a useful tool for constructing both a positive meaning around issues concerning the rival sides and transforming opposing social identities in the formation of an “extended sense of self that includes the collaboration partner” (Hogg, 2015, p. 191).

The peer-review history for this article is available at: https://publons.com/publon/10.1108/OIR-03-2022-0161