Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments
Prof. Glennda Scully
Assoc. Prof. Stacey Porter
Prof. Greg Tower
MetadataShow full item record
School of Accounting
Using isomorphic institutional theory this study examines the level of mandatory disclosure within financial statements of Indonesian local governments. There is a moderate level of compliance with key mandatory disclosures (69.6%). The highest level is on issues relating to Financial Statement Items (91.7%) whereas the lowest level is for Non-Financial Information (44.7%). Java/non-Java jurisdiction, presence of an assistance and training programme, and proportion of non-supporting parties are significant predictors of the level of mandatory disclosure.
Showing items related by title, author, creator and subject.
Probohudono, Agung Nur (2012)This thesis examines voluntary risk disclosures from 600 firm year annual reports in four countries’ (Australia, Indonesia, Malaysia, and Singapore) manufacturing listed companies for the 2007-2009 financial years. This ...
Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoptionTaylor, Grantley J. (2008)This thesis investigates the pattern of Financial Instrument Disclosures (FIDs) within the annual reports of Australian listed extractive resource companies (mining and petroleum) over a four year longitudinal period ...
Mimetic pressures influencing mandatory disclosure of local government financial statements in IndonesiaArifin, J.; Tower, Greg; Porter, Stacey (2012)This study examines the level of mandatory disclosure within financial statements of Indonesian local governments. Indonesia is a developing country that has recently undergone major state financial reform. Isomorphic ...