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 …
Portugal and Spain have reformed their national standards to adapt them to the International Public Sector Accounting Standards (IPSAS). This paper explains the process of …
YE Karataş, S Çınaroğlu - Hacettepe Sağlık İdaresi Dergisi, 2023 - dergipark.org.tr
Bu çalışmada konsolide bilanço ile konsolide gelir tablosu düzenleyen ve sağlık alanında (hastane) faaliyet gösteren şirketlerin finansal tablo analizleri yöntemi ile incelenmesi …
RA Savitri, Z Fanani - Jurnal Dinamika Akuntansi, 2017 - journal.unnes.ac.id
This study aims to understand an accounting system change of a local government in Indonesia. This study is a qualitative and interpretive case study. Data collection is done …
In the process of preparing the consolidated financial statements for the Public Sector, the approval of accounting policies between the controlling entity and its subsidiaries is …
I SUDIRMAN, H HASAN - Journal of Distribution Science, 2023 - koreascience.kr
Purpose: This research aims to analyze the influence of greed, opportunity, need, exposes on fraudulence financial reporting by using the distribution of political connections as a …
B Baihaqi, A Halim - ABIS: Accounting and Business Information …, 2020 - journal.ugm.ac.id
Dalam rangka kejelasan peran dan tanggung jawab pemerintah, serta ketersediaan informasi publik, Badan Pemeriksa Keuangan merekomendasikan pemerintah untuk …
A Pylypenko, O Popov - Восточно-Европейский журнал …, 2017 - irbis-nbuv.gov.ua
Представлена концепція інформаційного забезпечення діяльності інтегрованих об'єднань підприємств. Визначено систему гіпотез та теоретичних положень щодо …
C Carini, C Teodori - Global Perspectives on Risk Management and …, 2016 - igi-global.com
Debate on consolidated financial reporting has considerably increased over the years, also due to the various public sector accounting reforms. In this regard, Italy offers an important …