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dc.contributor.authorArifin, Johan
dc.contributor.supervisorProf. Glennda Scully
dc.contributor.supervisorAssoc. Prof. Stacey Porter
dc.contributor.supervisorProf. Greg Tower
dc.date.accessioned2017-01-30T10:16:40Z
dc.date.available2017-01-30T10:16:40Z
dc.date.created2015-02-11T06:06:28Z
dc.date.issued2014
dc.identifier.urihttp://hdl.handle.net/20.500.11937/2046
dc.description.abstract

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.

dc.languageen
dc.publisherCurtin University
dc.titleIsomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments
dc.typeThesis
dcterms.educationLevelPhD
curtin.departmentSchool of Accounting
curtin.accessStatusOpen access


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