Pajković, Ivana; Botica Redmayne, Nives; Vašiček, Vesna - In: Journal of Public Budgeting, Accounting & Financial … 35 (2023) 6, pp. 180-198
statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The … study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual … accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal …
