Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments

Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments

Using isomorphic institutional theory this study examines the level of mandatory disclosure within financial statements of Indonesian local governments. There is a moderate level of compliance with key mandatory disclosures (69.6%). The highest level is on issues relating to Financial Statement Item...

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Bibliographic Details
Main Author: Arifin, Johan
Format: Thesis
Language:English
Published: Curtin University 2014
Online Access:http://hdl.handle.net/20.500.11937/2046

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