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Public Finance, the Public Sector and the General Government Sector [PDF]
Statistika: Statistics and Economy Journal, 2018 The aim of this paper is to bring a contribution to the clarification of the terms such as public finance, public sector or government which are widely used in economic analysis or in public finance management.
Ludmila Vebrová, Václav Rybáček
doaj +1 more source
Implications of Private Sector Behavior on Public Finance Sector
Procedia Economics and Finance, 2012 AbstractThis paper investigates empirically the effect of private sector behavior on public finance sector for a sample of Central and Eastern European countries over the 2000-2011 period. Among the measures of private sector behavior we used the current account balance adjusted with the government balance, the financial account balance of the balance ...
Viorela-Ligia Vaidean
exaly +2 more sources
Riset Akuntansi dan Keuangan Indonesia, 2022 High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial
Javier Reynold Prisadi, Amrie Firmansyah
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Corporate strategies and tax avoidance: Does corporate social responsibility matter?
Jurnal Ekonomi dan Bisnis, 2022 This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance.
Deddy Sismanyudi, Amrie Firmansyah
doaj +1 more source
Government Reporting and Quality of Public Services: Are They Twins?
Journal of Accounting and Investment, 2022 Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.
Puspa Kusuma Pertiwi, Puji Wibowo
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Riset Akuntansi dan Keuangan Indonesia, 2022 This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance’s role in moderating these associations.
Eta Fasita +2 more
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STABILITY OF LEADERSHIP AS A DETERMINANT IN THE DEVELOPMENT OF BUDGETARY UNITS IN POLAND
Acta Scientiarum Polonorum. Oeconomia, 2021 This study investigates the concept of the stability of the state and the public finance sector (PFS) based on a review of current literature in the field.
Kinga Gruziel
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Performance audit as a tool oriented at the accountability of public finance spending in Poland against the background of UK practices [PDF]
Zeszyty Teoretyczne Rachunkowości, 2015 In recent years, public finance spending in Poland has been subject to citizens’ critical assessment. It forces public finance sector units to introduce tools that will enable the effectiveness of actions within this area to be scrutinized.
Anna Bartoszewicz
doaj +3 more sources