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264.692  Articles
1 of 26.470 pages  |  10  records  |  more records»
This study aims to examine the effect of implementing regional financial regulations, employee competence and organizational commitment on the successful implementation of accrual-based accounting information systems and their impact on the quality of acc... see more

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this stu... see more

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this stu... see more

The aim of the research is to investigate a substitution between accrual-based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members and nu... see more

This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting. This Research is a population research with the number of res... see more

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting information to predict future operating cash flows with particular focus on quoted Nigerian non-financial companies. Secondary data were utili... see more

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experie... see more

This study aims to examine the influence of human resources, information technology, and organizational culture on Indonesian local governments’ readiness in implementing accrual accounting system. The hypotheses were tested by using quantitative approach... see more

This research is expected to be able to select the availability of public experts to apply accrual-based government accounting standards at the North Sumatra DPRD office. This research report examines the accessibility of financial planning at the DPRD of... see more

1 of 26.470 pages  |  10  records  |  more records»