Mnif, Yosra; Gafsi, Yosra - In: Meditari Accountancy Research 28 (2020) 6, pp. 1089-1117
Purpose The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting Standards (IPSAS) and to investigate the environmental factors affecting this level, drawing on the contingency...