M Alam, S Akhtar, MAS Al-Faryan - Corporate Governance: The …, 2024 - emerald.com
Purpose This paper aims to investigate the role of corporate governance on the bank profitability of Indian banks vis-à-vis South Asian Association for Regional Cooperation …
Y Mnif, Y Gafsi - Meditari Accountancy Research, 2020 - emerald.com
Purpose The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector …
The general objective of this study was to examine the effect of public financial management practices on performance of county governments in Kenya. The specific objectives of the …
Z Wang, J Miraj - Research in World Economy, 2018 - academia.edu
We examined the extent of adoption of the International Public Sector Accounting Standards (IPSAS) in South Asia and the challenges that are decelerating this process. The moderating …
A Setiawan - Among Makarti, 2019 - jurnal.stieama.ac.id
This study aims to know the management of the Village Fund Allocation (ADD) in achieving good governance (accountability, transparency and participation) ranging from planning …
A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for …
Earnings management is a behavior performed by management to show good performance to principals. This effort creates information bias in the study of agency theory, which in turn …
YM Sellami, Y Gafsi - International Journal of Public Sector …, 2020 - emerald.com
Purpose The purpose of this paper is to examine the transparency and completeness of government financial reporting in sub-Saharan African countries by assessing the extent of …