An investigation of fiscal policy disclosure

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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...

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Bibliographic Details
Main Authors:	Arifin, Johan, Tower, Gregory, Porter, Stacey
Other Authors:	Steven Cahan
Format:	Conference Paper
Published:	Wiley-Blackwell Publishing Asia 2012
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

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