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Showing 1 to 12 of 12 for “"Accrual Accounting"”.
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Public sector accounting reforms in the Indonesian post-Suharto era
… the institutionalization process of an accrual accounting system in the Indonesian public sector. The data were drawn from three sources: (1) official documents (i.e. laws and government regulations) about the adoption and implementation of accrual accounting in the Indonesian public …
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Institutions, fiscal transparency and fiscal policy outcomes
… and revising its fiscal data, and reforming its accounting system into an accrual basis. The effect of accrual accounting adoption on fiscal policy outcomes is also studied. While the literature analyzes only developed countries, we construct the extensive panel data including less developed …
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Incremental information content of cash flow variables: A spanning approach
… have an incremental information content over accounting measure. This study employes the arbitrage argument to establish an economic model which makes it possible to incorporate raw accounting variables into a return generating process. Based on the economic model, a new methodology, the …
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International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province
… for SMEs was introduced by the International Accounting Standards Board (IASB) in 2009 as an alternative framework for eligible entities, offering an option instead of the complete set of IFRSs. Despite the introduction of IFRS for SMEs, there has been no comprehensive examination of its …
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Essays on the Importance of Gender, Sectoral Assignment and Post-Migration Education for Earnings Dynamics
… Earnings management arises because the accrual accounting method leads to earnings potentially being presented in a way which gives an excessively positive view of a firm's financial position. Using a firm fixed effects model, I find that having two female directors is associated with …
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Information technology governance and local public financial management reform : the case of Bangalore, India
… to implement modern performance budgeting and accrual accounting structures. This dissertation examines the relationship between these policy concerns in the case of Bangalore and looks deeply into the role of information technology providers in advocating for greater local government financial …
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Analisi penerapan Peraturan Pemerintah Nomor 17 Tahun 2010 tentang penyusunan laporan keungan berbasis akrual pada laporan keuangan badan layanan umum: Studi kasus pada UIN Maulana Malik Ibrahim Malang
… dengan PP No. 71 Tahun 2010 Cash Towart to Accrual. Sedangkan untuk laporan keuangan tahun 2015 belum sesuia dengan PP No. 71 tahun 2010 karena pada tahun 2015 UIN Maliki Malang Laporan Keuangan juga masih Cash Towart to Accrual karena dalam standart dinyatakan untuk tahun 2015 harus sudah …
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Centres of calculation: a study of accounting and local government in England and Wales, 1800-1995
Perceptions of the nature and scope of accounting in modern societies have changed dramatically in the last twenty years. From being seen as an essential but minor component of productive enterprise, representing economic facts to shareholders, managers and governments to allow optimal economic …
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Going from a private to public company and the impact on revenue recognition
… the newly acquired private company must meet SEC accounting standards. One example of this is the acquisition of PSI by Seaboard Corporation, a publicly traded company. In 2010, the owners of PSI sold fifty percent share of the company to Seaboard Corporation. Today Seaboard Corporation owns 80% …
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Civil servants’ commitment to change – a factor of success regarding the reform of public budgeting and accounting in the State of Brandenburg?
… the reform of the public budgeting and accounting system (Doppik) in Brandenburg. On the one hand, this thesis aims to identify the key variables shaping employees’ commitment to change and, on the other hand, to examine the extent employees’ commitment to change influences the …
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Comprehensive Output Measurement: The 'Missing Link' in U.S. Federal Government Performance Reporting
Performance and accrual-based financial management systems as envisaged in the 1990 Chief Financial Officers (CFO) Act, the 1993 Government Performance and Results Act (GPRA), the 1996 Federal Financial Management Improvement Act (FFMIA) and related legislation have been in place since prior to the …