Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

Purpose: This research aimed to analyse the effect of top management support, training and communication on the implementation of accrual accounting. Design/methodology/approach: The hypotheses of the study were tested using the survey data from 63 working unit in Cianjur Regency. The instrument...

The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...

The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...

The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...

Corporate choice is expected to reflect rational behavior and yet there is much anecdotal evidence suggesting the opposite. Often the accounting system plays a major part in such stories. Aligning incentives has always been one of the main concerns of the accounting system. Accounting control...

Corporate choice is expected to reflect rational behavior and yet there is much anecdotal evidence suggesting the opposite. Often the accounting system plays a major part in such stories. Aligning incentives has always been one of the main concerns of the accounting system. Accounting control...

Purpose: This study aims to examine the relationship between top management support, implementation costs, and effective project leader and the level of accrual accounting adoption in Indonesia's municipalities. Design/methodology/approach: The hypotheses of the study were tested using the...

Purpose This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence. Design/methodology/approach It...

Public sector entities’ aim is to provide services to their citizens. They operate in a specific environment and thus, their accounting system differs from the one used by business enterprises, and its development moves towards greater achievement of the international financial communication,...

This study investigates 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...

The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH). The main objective of this research is to identify the...

This study investigates 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...

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 utilized for the study and were extracted from...

Purpose: Beginning from the assumption that accrual accounting is useful in ensuring the high performance of management systems, this article investigates explanatory factors concerning the level of accrual accounting adoption in municipalities on the Indonesia island of Java....

This study examines the relationship between accruals quality and the underpricing of corporate bonds in China and how underwriter reputation affects this relationship. We find that (1) accruals quality is negatively associated with the magnitude of bond underpricing and (2) the impact of low...