Fool the Markets? Creative Accounting, Fiscal Transparency and Sovereign Risk Premia [PDF]
We investigate the effects of official fiscal data and creative accounting signals on interest rate spreads between bond yields in the European Union. Our model predicts that risk premia contained in government bond spreads should increase in both the ...
Guntram B. Wolff, Kerstin Bernoth
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Jurnal Akuntansi dan Auditing Indonesia, 2009 Good governance and public sector accounting have a great correlation, where public sector accounting acts as a tool to elaborate good governance to a more realistic level.
Mardiasmo Mardiasmo
doaj
Government Size and Growth: Accounting for Economic Freedom and Globalization [PDF]
Several recent studies have found a negative relation between government size and economic growth in rich countries. Since countries with big government have experienced above average improvements in both the Economic freedom index and the KOF ...
Bergh, Andreas, Karlsson, Martin
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Evaluasi Kesiapan Pemerintah Daerah dalam Menerapkan Peraturan Pemerintah No. 71 Tahun 2010 (Studi Kasus pada Dinas Pekerjaan Umum Kabupaten Minahasa Utara) [PDF]
, 2015 Changes in financial governance of the Republic of Indonesia has always been done by the government to increase the quality of management, financial accountability and transparency of the country to the fullest.
Nugraha, B. T. (Brian) +2 more
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Advanced Engineering Materials, EarlyView.The low cycle fatigue life of additive manufactured HAYNES® 282® superalloy was investigated for conventional and high‐productivity processing: samples of the former lasted 1400–1700 cycles, while samples of the latter failed at ~ 1200 cycles, at 760 °C and 1% strain.
Abdul Shaafi Shaikh +3 more
wiley +1 more source
Advanced Engineering Materials, EarlyView.This article demonstrates the successful qualification of a copper–tungsten composite for laser powder bed fusion. The resulting components exhibited high density, high thermal conductivity, and reduced thermal expansion. Heat sinks with complex geometries were successfully manufactured, clearly showcasing the material's potential for additive ...
Simon Rauh +6 more
wiley +1 more source
Pengaruh Pemanfaatan Teknologi Informasi, Penerapan Sistem Akuntansi Keuangan Daerah, dan Penerapan Standar Akuntansi Pemerintahan terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada Skpd Provinsi Riau) [PDF]
, 2015 This research aim to analyze the impact of empirical utilization of information technology, the application of regions Financial Accounting System and application of the government accounting standards on the quality of regions financial reporting area ...
Diyanto, V. (Volta) +2 more
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A Workflow to Accelerate Microstructure‐Sensitive Fatigue Life Predictions
Advanced Engineering Materials, EarlyView.This study introduces a workflow to accelerate predictions of microstructure‐sensitive fatigue life. Results from frameworks with varying levels of simplification are benchmarked against published reference results. The analysis reveals a trade‐off between accuracy and model complexity, offering researchers a practical guide for selecting the optimal ...
Luca Loiodice +2 more
wiley +1 more source
Welfare Measurement and Public Goods in a Second Best Economy [PDF]
This chapter concerns welfare measurement in economies, where the government raises revenue by means of distortionary taxation. A major issue is the treatment of (state-variable) public goods in the context of social accounting.
Aronsson, Thomas
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Pengaruh Pemahaman Akuntansi, Sistem Akuntansi Keuangan Pemerintah Daerah dan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Skpd Kabupaten Indragiri Hilir) [PDF]
, 2016 This study aims to determine the effect of understanding of accounting to the quality of financial reporting area, the effect of the accounting system of local government finance to the quality of financial reporting area and the influence of information
Aniftahudin, A. (Aniftahudin) +2 more
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