Showing 1 - 10 of 106
The Public Sector Accounting Standards Board (PSASB) has developed accounting standards for the public sector in Australia. A procedural 'due process' has been developed to protect the openness, neutrality and independence of Australian accounting standard-setting both in the private and public...
Persistent link: https://www.econbiz.de/10009438339
Las Corporaciones Locales han registrado desde 2012 un superávit fiscal, que contrasta con el défi cit registrado en el resto de las Administraciones Públicas. A pesar de la heterogeneidad en la composición del sector, esta mejora en las fi nanzas públicas se extiende a una amplia mayoría...
Persistent link: https://www.econbiz.de/10012523718
quality disclosure standard.This thesis investigates the transparency or information quality of derivative disclosures of … the relationship between the transparency or disclosure quality of derivative information and firm characteristics. Second …
Persistent link: https://www.econbiz.de/10009438230
This paper investigates the transparency of derivative disclosures of Australian firms in the extractive industries … transparency is an important component of the quality of financial reporting. We measure transparency based on a disclosure index … developed from AASB 1033 Presentation and Disclosure of Financial Instruments. We examine the relationship between transparency …
Persistent link: https://www.econbiz.de/10009438340
indexes of transparency reveal a strong rise in the transparency and accountability of monetary policy between 1994 and 2004 …
Persistent link: https://www.econbiz.de/10009441502
Despite the recent trend towards greater transparency of monetary policy, in many respects central bankers still prefer … plausible assumption that there is imperfect common knowledge about the degree of central bank transparency, economic outcomes … are affected by both the actual and perceived degree of transparency. It is shown that actual transparency is beneficial …
Persistent link: https://www.econbiz.de/10009442001
The classical doctrine of the Lender of Last Resort, elaborated by Thornton (1802) and Bagehot (1873), asserts that the Central Bank should lend to "illiquid but solvent" banks under certain conditions. Several authors have argued that this view is now obsolete: when interbank markets are...
Persistent link: https://www.econbiz.de/10009442355
and poor transparency in the rules of trade. The former includes tariffs and other border measures, subsidies and non …-tariff barriers. The effect on trade flows resulting from issues of transparency is indirect. When the rules of trade are unclear for … is inhibited. If there is less investment in trade related activities, trade flows will be reduced. Poor transparency …
Persistent link: https://www.econbiz.de/10009443272
accessibility SKPD SKPD financial statements as a factor affecting the transparency and accountability of financial management SKPD … significant effect on transparency and accountability in government financial statement SKPD, but in partially the presentation of … financial statements have negative effect and significant on transparency and accountability in government financial management …
Persistent link: https://www.econbiz.de/10009464523