An investigation of fiscal policy disclosure
This study investigates the level of fiscal policy disclosure within financial statements of Indonesian local governments. Indonesia is a developing country that has recently undergone major state financial reform. Isomorphic institutional theory is adopted as the underlying theoretical framework. T...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Conference Paper |
| Published: |
Wiley-Blackwell Publishing Asia
2012
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| Online Access: | http://www.afaanz.org/openconf/2012/modules/request.php?module=oc_proceedings&action=view.php&a=Concurrent&id=246 http://hdl.handle.net/20.500.11937/26823 |