Castañeda, Víctor Mauricio - In: Revista de Métodos Cuantitativos para la Economía y … 26 (2018), pp. 84-103
Nowadays, there are many countries implementing the International Public Sector Accounting Standards (IPSAS) under the … market agent, so actors such as lenders and some multilateral organizations (e.g., the World Bank) encourage the IPSAS … external debt and the Quality of Budgetary and Financial Management (proxy for the advance in IPSAS implementation). …