[PDF][PDF] Lack of readiness of digital banking channel acceptance: Study on TAM 3 and technology readiness

AM Musyaffi, S Mulyani, I Suraida… - Academy of Strategic …, 2021 - academia.edu
ABSTRACT E-Banking technology has developed very rapidly, along with the growth of
digital banking. E-banking has led to changes in business models, especially about the …

Do Indian banks perform better in corporate governance than other SAARC nations? An empirical analysis

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 …

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

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 …

Effect of public financial management practices on performance of county governments in Kenya

MP Cheruiyot - 2018 - ir.jkuat.ac.ke
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 …

[PDF][PDF] Adoption of International Public Sector Accounting Standards in public sector of developing economies-analysis of five South Asian countries

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 …

Pengelolaan Alokasi Dana Desa Dalam Mewujudkan Good Governance

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 …

[图书][B] IPSAS explained: A summary of international public sector accounting standards

TMM Berger - 2018 - books.google.com
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 …

The Impact of Ownership Characteristics and Gender on Earnings Management: Indonesian Companies

AK Widagdo, Rahmawati, Djuminah, S Arifah… - Journal of Risk and …, 2022 - mdpi.com
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 …

Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa

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 …