Results 281 to 290 of about 1,303,766 (318)

Government Accounting Standards and Policies

2013
In the public financial management cycle, accounting follows budgeting and precedes auditing to produce financial information useful for understanding and assessing a government’s financial conditions. Financial accounting — the branch of government accounting concerned with measuring the financial consequences of actual transactions and events — is ...
Qi Zhang, James L. Chan
openaire   +2 more sources

Assessing the Readability of Government Accounting Standards: The Cloze Procedure

Journal of Technical Writing and Communication, 1993
Studies assessing the readability of business writing typically use either readability formulas or, less often, the cloze procedure. This study argues that the cloze procedure, rather than a formula, is the appropriate method of assessing the readability of business writing and uses the cloze procedure to determine the readability of a statement ...
Raymond J. Shaffer, Kevin T. Stevens, William P. Stevens   +2 more
openaire   +2 more sources

Application of Government Accounting Standards in Government Financial Reporting

Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities, 2023
This study aims to determine the influence of the application of government accounting standards and the role of internal audits on the quality of financial reports of municipal governments in Indonesia. The research approach used in this research is descriptive analysis with a verification approach. The sample selection is a saturated sample including
S D Anggadini, N Agustin, R S P Agustin, D N Zahrany, A Bramasto, S Damayanti   +5 more
openaire   +1 more source

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

, 2020
The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting Standards (IPSAS) and to investigate the environmental factors affecting this ...
Yosra Mnif, Yosra Gafsi
semanticscholar   +1 more source

Accounting quality, governance standards, and syndicated loan contracts

Pacific Accounting Review, 2016
Purpose – The purpose of this paper is to examine how firms’ accounting quality affects bank loan contracting in seven emerging markets and whether these relationships are affected by borrowers’ governance standards. Design/methodology/approach – The study sample ...
Liang Song, Joel C Tuoriniemi
openaire   +1 more source

Implementation of Accrual Based Government Accounting Standards in Papua Province Government

SSRN Electronic Journal, 2018
In accordance with the mandate of Law No. 17 of 2003 and PP No. 71 of 2010, starting in 2015, regional governments must use the accrual basis. BPKP Representatives of Papua Province apply an accrual basis in the preparation and presentation of Balance Sheets, Operational Reports, and Changes in Equity Reports and cash bases for the preparation and ...
ina marice, Olivia Andilolo, Marselinus Asri   +2 more
openaire   +1 more source

International Financial Reporting Standards, board governance, and accounting quality

Asian Review of Accounting, 2016
PurposeThe purpose of this paper is to discuss empirical research examining the impact of International Financial Reporting Standard (IFRS) adoption and board governance on the accounting quality, in terms of relevance and faithful representation.Design/methodology/approachThe research uses a sample of 454 observations of publicly listed companies on ...
null Krismiaji, Y. Anni Aryani, Djoko Suhardjanto   +2 more
openaire   +1 more source

The Impact of Government Accounting Standards Implementation, Internal Control Systems, and Human Resource Competence on Regional Financial Report Quality

Journal of Applied Business and Technology
This study introduces a comprehensive model that simultaneously investigates the interplay of Government Accounting Standards Implementation, Internal Control Systems, and Human Resource Competence in determining regional financial report quality.
Elfita Yenni, A. Junaedi, E. Wijaya
semanticscholar   +1 more source