Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments
| dc.contributor.author | Arifin, Johan | |
| dc.contributor.supervisor | Prof. Glennda Scully | |
| dc.contributor.supervisor | Assoc. Prof. Stacey Porter | |
| dc.contributor.supervisor | Prof. Greg Tower | |
| dc.date.accessioned | 2017-01-30T10:16:40Z | |
| dc.date.available | 2017-01-30T10:16:40Z | |
| dc.date.created | 2015-02-11T06:06:28Z | |
| dc.date.issued | 2014 | |
| dc.identifier.uri | http://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.language | en | |
| dc.publisher | Curtin University | |
| dc.title | Isomorphic pressures influencing the level of mandatory disclosure within financial statements of Indonesian local governments | |
| dc.type | Thesis | |
| dcterms.educationLevel | PhD | |
| curtin.department | School of Accounting | |
| curtin.accessStatus | Open access |