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

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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

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