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Accounting is the backbone of the business world. After all, accounting was created in response to the development of … for all accounting functions today. Accounting gives us the financial snapshot of the business in order to make solid … business organizations is effective use of accounting and financial management reports. However, the applications of these …
Persistent link: https://www.econbiz.de/10013005877
We examine whether chief financial officers (CFOs) with accounting backgrounds (accountant CFOs) are associated with …
Persistent link: https://www.econbiz.de/10013006923
London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in … accounting profession and academia to the point where, in the early 1970s, half of all full-time accounting professors in the … address issues of accounting education, measurements, and theory, and they are accompanied by editorial comments that put the …
Persistent link: https://www.econbiz.de/10012861676
Local governments are important to the provision of public goods. Budgetary initiatives at the state level often trap local governments in a fiscal vise, squeezed on one side by the desires of their citizens for public and club goods and on the other side by declining state revenue sharing. As a...
Persistent link: https://www.econbiz.de/10013019186
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mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost …, thus enabling managers to hoard more cash. This research aims to investigate the link between accounting comparability and …
Persistent link: https://www.econbiz.de/10012545180
This summary assessment uses indicator-led analysis to provide an integrated assessment of the Public Financial Management (PFM) system which draws on international standards developed by various development partners. The purpose is to measure PFM performance across a wide range of development...
Persistent link: https://www.econbiz.de/10012550752
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