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    An investigation of fiscal policy disclosure

    Access Status
    Fulltext not available
    Authors
    Arifin, Johan
    Tower, Gregory
    Porter, Stacey
    Date
    2012
    Type
    Conference Paper
    
    Metadata
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    Citation
    Arifin, Johan and Tower, Gregory and Porter, Stacey. 2012. An investigation of fiscal policy disclosure, in S Cahan (ed), AFAANZ 2012 Conference, Jul 1-3 2012. Melbourne, VIC: Accounting and Finance Association of Australia and New Zealand.
    Source Title
    AFAANZ 2012 Conference Proceedings
    Source Conference
    AFAANZ 2012 Conference
    Additional URLs
    http://www.afaanz.org/openconf/2012/modules/request.php?module=oc_proceedings&action=view.php&a=Concurrent&id=246
    ISSN
    1328-780X
    URI
    http://hdl.handle.net/20.500.11937/26823
    Collection
    • Curtin Research Publications
    Abstract

    This study investigates the level of fiscal policy disclosure within financial statements of Indonesian local governments. Indonesia is a developing country that has recently undergone major state financial reform. Isomorphic institutional theory is adopted as the underlying theoretical framework. There is a high level of communication as measured by the Fiscal Policy Compliance Index (81.2%). Regression analysis shows that the coercive isomorphism variable, measured by number of parliamentarians, is positive and statistically significant predictor of the extent of fiscal policy disclosure. Local governments that have more parliamentarians in their jurisdiction communicate more extensively. In addition, the age of local governments and financial independence variables affect the extent of fiscal policy disclosure in Indonesian local governments.

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