Accountability of the government

This paper studies the effect of government contracts on trade credit by using a crosscountry firm-level data from the Enterprise Surveys of the World Bank with 10,200 observations. We apply the instrumental variable to take into account the endogeneity problem caused by the simultaneous relationship between government contracts and trade credit. Our empirical results show that government contracts have negative effects on trade credit.

29p toduongg 24-08-2024 3 0   Download

The purpose of this study is to investigate the effect of Corporate Governance and Supply Chain Management on the Accounting and Auditing Environment. The spatial scope of the research includes companies which are admitted to the Tehran Stock Exchange. This research is based on objective, applied and descriptive method, and the realm of time is between 2011 and 2016.

7p longtimenosee10 26-04-2024 5 2   Download

A major feature of public sector accounting reform has been the replacement of conventional cash-based accounting with accrual accounting. Even though accrual accounting is a regular practice in the private sector, little is known about the way in which these practices are diffused throughout large and complex public sector organisations. This thesis relies on Rogers’ (1983) Diffusion of an Innovation Theory (DOI) to explore the diffusion of accrual accounting across the three-tiered (Central - Provincial - Local) government of Sri Lanka.

254p runthenight04 02-02-2023 8 3   Download

This study is focused on board members, their roles and the processes they employ in the NFP environment. In doing so, it seeks to understand board members’ behaviours, interactions and personal perspectives with respect to their roles. The study also considers the unique challenges board members encounter in the NFP context and how they deal with such challenges.

314p runthenight04 02-02-2023 4 2   Download

Following the premises of addressing significant issues identified above, the purpose of this research is accordingly raised. The overall objective of this research is to offer an in-depth, rich in context empirical insight in understanding the role of GONGO’s networked governance on CSR in China. This overarching objective will be achieved by two separate aims specifically.

326p runthenight04 02-02-2023 8 2   Download

The primary objective of this research is to provide an account of the ways in which elite higher education institutions adapt and respond to external institutional logics for social inclusion practices. In particular, it explores and investigates the pattern of elite public universities’ social inclusion practices as a result of government higher education policy frameworks and higher education market features. It also aims to uncover variations between the four selected elite universities in Australia and Malaysia in regard to social inclusion practices.

403p runthenight04 02-02-2023 14 4   Download

The study will provide a detailed examination on the views of the finance officers and council policies on IA and depreciation information for decision-making by internal and external users. This is an important area because the preparers of GPFRs have a significant influence on the information used for both internal and external purposes. Conclusions on the consequences of current practices and recommendations for change will be developed to assist local authorities and enhance information to be included in council policies (for example accrual budgets and rating estimates) and GPFRs.

460p runthenight04 02-02-2023 10 3   Download

The study "Determinants of executive remuneration: Australian evidence" is primarily motivated by the recent importance attached to corporate governance and regulation of executive compensation by government bodies, other regulatory agencies, media commentators and other stakeholders. No other Australian research has, to date, been carried out in a setting where companies are subject to the full extent of recent regulatory changes.

227p runthenight04 02-02-2023 7 2   Download

The objectives of the study are: to extend the literature in several ways. First, the relationship between strategictype and organisational capabilities has been predominately investigated in the context of the private sector, not the public sector; To provide evidence about the comparative impacts of two contemporary control devices adapted by management of GBEs, as organisations that operated in a nexus between private sector market conditions and public sector ownership and oversight conditions; To provide evidence about the mix of congruency factors (i.e.

261p runthenight04 02-02-2023 8 2   Download

Market failure, inconsistency and fluctuation have been some of the challenges facing small-medium scale farmers (SMFs) in Fiji. Past records show that major government and privately driven marketing projects have failed to achieve long-term sustainability. This thesis takes into account these shortcomings and proposes an alternative framework based on the ideology of clustering, which has been shown to be successful in other countries.

322p runthenight04 02-02-2023 7 5   Download

The thesis "Performance measurement evolution and accountability in Indonesian regional governments" explores the development and implementation of a performance measurement system in Indonesian regional governments. A field study approach is employed in which publicly available and internal documents, together with semi-structured interviews, are used as a comprehensive source of evidence.

181p runthenight04 02-02-2023 11 5   Download

Object of research: The object of research of the thesis is legal documents governing the accounting work of SMEs promulgated and being applied in Vietnam and legal framework on accounting applied for SMEs in some countries as well as International Financial Reporting Standards for SMEs.

22p beloveinhouse10 28-11-2021 15 1   Download

This study aims at evaluating the impact of corporate governance on earnings management in order to fill the research gap related to this issue. Then, certain recommendations would be proposed to managers, investors, corporates and relevant authorities.

0p trinhthamhodang1217 14-01-2021 14 3   Download

The research object of the thesis is the Government's accountability under the law in terms of: theory; legal and practical practices; solution.

27p gaocaolon7 18-09-2020 29 1   Download

The purpose of this study was to test the effect of the application of the system of procurement of goods and services to the accountability of the performance of government agencies in preventing fraud Population and sample in this research is the whole apparatus of the Ministry of Religious Affairs Office of the Province of Papua and the Office of Religious districts / municipalities in Papua who have been involved directly in the procurement process goods and services in each agency.

11p guineverehuynh 18-06-2020 15 1   Download

Through this study an attempt has been made to understand how the framework has evolved over a period of time in India and how many of the large sized accounting frauds have taken place due to poor Corporate governance mechanism in place.

7p guineverehuynh 18-06-2020 12 1   Download

The study employed statistical techniques to address the subject matter of the research problem. Among other things, the study found that quality of financial reporting is very significant in enhancing financial accountability of Tanzanian local governments.

18p guineverehuynh 20-06-2020 18 1   Download

The purpose of this research is to determine the application of reciprocation accountability which is accompanied by emotional quotient to be able to realize sustainable governance. This research is a qualitative study with a phenomenological approach.

19p christabelhuynh 04-06-2020 14 2   Download

These find a negative relation between CEO cheap stock and future firm operating and stock return performance. Overall, my results illustrate the importance of corporate governance structures in IPO firms and suggest that greater levels of cheap stock are an indication of agency problems, which in turn, adversely affect shareholder value.

132p fugu897 03-07-2019 30 3   Download

In this paper, I investigate the determinants and consequences of disclosure committee adoption. I find that companies with material weaknesses in internal controls over financial reporting and less readable 10-K filings are more likely to adopt disclosure committees.

105p fugu897 03-07-2019 28 3   Download