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Political interests and governmental accounting disclosure

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  • Giroux, Gary

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  • Giroux, Gary, 1989. "Political interests and governmental accounting disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 8(3), pages 199-217.
    • Handle: RePEc:eee:jappol:v:8:y:1989:i:3:p:199-217
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    Cited by:

    1. Eiji Yamamura & Ryo Ishida, 2021. "Analysis of the implementation of information disclosure ordinances in Japan: the effect on the income of chief executives in local governments," Constitutional Political Economy, Springer, vol. 32(1), pages 52-67, March.
    2. Fitzgerald, Brian C. & Giroux, Gary A., 2014. "Voluntary formation of audit committees by large municipal governments," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 67-74.
    3. Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
    4. Fareeha Shareef & Howard Davey, 2005. "Accounting for intellectual capital: Evidence from listed English football clubs," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 7(3), pages 78-116, June.
    5. Yamamura, Eiji & Ishida, Ryo, 2017. "Analysis of the implementation of information disclosure ordinances in Japan: the effect on the income of mayors and chief executives in local governments," MPRA Paper 83337, University Library of Munich, Germany.
    6. Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.
    7. Maxime Clémenceau & Nils Soguel, 2018. "How does depreciations management affect subsequent fiscal performance? The case of the Swiss cantons," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 154(1), pages 1-15, December.
    8. Sandra Cohen & Sotirios Karatzimas, 2016. "Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 173-180, April.
    9. Belén González Díaz, 2005. "La actuación de los órganos de control externo en la fiscalización de las universidades públicas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 172(1), pages 145-177, June.
    10. J. Christiaens & V. Van Peteghem, 2004. "Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/256, Ghent University, Faculty of Economics and Business Administration.
    11. Sasono Adi & Dwi Martani & Bambang Pamungkas & Robert A. Simanjuntak, 2016. "Analysis of the quality of performance report of the local government on websites: Indonesian case," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1229393-122, December.

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