Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia

Mimetic pressures influencing mandatory disclosure of local government financial statements in Indonesia

This study examines the level of mandatory 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. There is...

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Bibliographic Details
Main Authors: Arifin, J., Tower, Greg, Porter, Stacey
Other Authors: Harry Evans
Format: Conference Paper
Published: Wiley 2012
Subjects:
developing countries
governmental reporting
mandatory disclosure
Online Access:http://hdl.handle.net/20.500.11937/28534

Internet

http://hdl.handle.net/20.500.11937/28534

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