Capalbo, Francesco; Frino, Alex; Mollica, Vito; … - In: Accounting, Auditing & Accountability Journal 27 (2014) 6, pp. 1026-1040
Purpose – Opposition to transnational calls for the adoption of accrual-based accounting in the public sector may stem from arguments that it is associated with poor earnings quality. The purpose of this paper is to determine whether state owned enterprises (SOEs) operating under accrual-based...
