The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries

Author:

Tawiah Vincent1ORCID,Soobaroyen Teerooven2ORCID

Affiliation:

1. DCU Business School, Dublin City University, Dublin, Ireland

2. Essex Business School, University of Essex, Colchester, UK

Publisher

Informa UK Limited

Subject

Finance,Accounting

Reference71 articles.

1. ACCA. (2017).IPSAS implementation: current status and challenges. https://www.accaglobal.com/pk/en/professional-insights/global-profession/ipsas-implementation-current-status-and-challenges.html.

2. ADB. (2015a).Financial management assessment. Asian Development Bank. https://www.adb.org/sites/default/files/page/82468/financial-management-assessment.pdf.

3. ADB. (2015b).Project financial reporting and auditing. Asian Development Bank. https://www.adb.org/documents/project-financial-reporting-and-auditing.

4. ADB. (2019).Financial analysis and evaluation: Technical guidance note. Asian Development Bank. https://www.adb.org/documents/financial-analysis-evaluation-guidance-note.

5. Implementing public sector accruals in OECD member states: Major issues and challenges

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