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2006, ISBN 9780195678994, xiv, 223
On the public finance and accrual basis accounting system that should be adopted in India based on models of four different countries; a study. 
Accrual basis accounting | Accounting | Finance, Public
Book
International Review of Public Administration, ISSN 1229-4659, 04/2019, Volume 24, Issue 2, pp. 67 - 80
To examine the implementation of accrual basis accounting by local governments in Indonesia following its mandatory introduction by Government Regulation (GR)... 
implementation development | qualified opinion | Accrual accounting | local government | unqualified opinion
Journal Article
International Review of Public Administration, ISSN 1229-4659, 04/2019, Volume 24, Issue 2, pp. 67 - 80
To examine the implementation of accrual basis accounting by local governments in Indonesia following its mandatory introduction by Government Regulation (GR)... 
implementation development | qualified opinion | Accrual accounting | local government | unqualified opinion | 행정학
Journal Article
Journal of accounting research, ISSN 0021-8456, 03/2016, Volume 54, Issue 1, pp. 41 - 78
A fundamental property of accrual accounting is to smooth temporary timing fluctuations in operating cash flows, indicating an inherent negative correlation... 
Studies | Accrual basis accounting
Journal Article
Journal of Business Case Studies (JBCS), ISSN 1555-3353, 07/2018, Volume 14, Issue 3, pp. 17 - 24
Given the significance of accrual accounting to financial reporting, it is important for students to understand why accounting standard setters have chosen... 
Accrual basis accounting | Earnings | Cash basis accounting
Journal Article
International Review of Administrative Sciences, ISSN 0020-8523, 3/2015, Volume 81, Issue 1, pp. 110 - 133
When reporting to Eurostat for the purpose of deficit assessment, EU member states follow National Accounts (NA) rules, specifically the European System of... 
budgetary accounting and reporting | central government deficit/surplus | governmental accounting | national accounts | IMPACT | central government deficit | surplus | FINANCIAL INFORMATION-SYSTEMS | TRANSPARENCY | PERFORMANCE | PUBLIC ADMINISTRATION | Studies | Governmental accounting | Accrual basis accounting | Budget deficits | Budgeting | Eurozone
Journal Article
Journal of Engineering and Applied Sciences, ISSN 1816-949X, 2017, Volume 12, Issue 23, pp. 7280 - 7285
Journal Article
2008, ISBN 1553392159, viii, 86
Book
The Accounting Review, ISSN 0001-4826, 09/2018, Volume 93, Issue 5, p. 165
Our goal is to understand the extent to which cash-flow properties explain accruals. Using the Dechow, Kothari, and Watts (1998) model, we derive a negative... 
Studies | Accruals | Accrual basis accounting | Cash flow
Journal Article
Revista Contabilidade & Finanças, ISSN 1519-7077, 09/2013, Volume 24, Issue 63, p. 219
  This study examined the perceptions of internal and external users and preparers of accounting information in the Brazilian public sector regarding a change... 
Studies | Accounting systems | Accrual basis accounting | Information management | Public sector
Journal Article
The Accounting Review, ISSN 0001-4826, 3/2012, Volume 87, Issue 2, pp. 675 - 703
Journal Article
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, ISSN 1211-8516, 2013, Volume 61, Issue 7, pp. 2593 - 2602
This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context... 
Consolidation | Municipality | Reform of public sector accounting | Accrual accounting | International Public Sector Accounting Standards | Cash base | Selected entities | cash base | municipality | consolidation | selected entities
Journal Article
Revista de Contabilidad, ISSN 1138-4891, 01/2016, Volume 19, Issue 1, p. 77
  Government accounting (GA) and National accounts (NA) are two reporting systems that, although aiming different purposes, are linked - public... 
Studies | Governmental accounting | Fiscal policy | Financial reporting | Accounting systems | Accrual basis accounting | International accounting standards
Journal Article
Accounting Horizons, ISSN 0888-7993, 12/1999, Volume 13, Issue 4, pp. 365 - 383
  This paper reviews the academic evidence on earnings management and its implications for accounting standard setters and regulators. It structures its review... 
Studies | Accrual basis accounting | Accounting standards | Research | Earnings
Journal Article
Journal of accounting research, ISSN 0021-8456, 05/2013, Volume 51, Issue 2, pp. 281 - 334
In this paper we explore the role of accruals in determining "earnings quality" from both a stewardship and a valuation perspective. We show that the valuation... 
Accrual basis accounting | Earnings management | Business valuation
Journal Article
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