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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...
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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 …
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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...
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Chapter 1: Introduction to accounting -- Chapter 2: Accounting concepts and systems -- Chapter 3: Financial analysis …"Now in its third edition, Accounting and Finance for Managers contains updates on new accounting standards and … analysis. This textbook features 'traditional' accounting practices in detail, but also covers topics with a strategic focus to …
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