The Implementation of Human Capital Disclosures on the Financial Statements of Local Governments in Indonesia Based on the Institutional Theory-Reference-Cited by-同舟云学术

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The Implementation of Human Capital Disclosures on the Financial Statements of Local Governments in Indonesia Based on the Institutional Theory

Published:2021-03-01 Issue: Volume: Page:337-350
ISSN:1571-0386
Container-title:Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics
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Author:

Murtini Henny,Suhardjanto Djoko,Djuminah Djuminah,Probohudono Agung Nur

Publisher

Emerald Publishing Limited

Reference42 articles.

1. Performance measurement in Indonesia: the case of local government, Pacific Accounting Review, 24(3), 262–291,2012

2. Fiscal policy disclosure in Indonesia,2013

3. Financial reporting compliance in Indonesian local governments: Mimetic pressure dominates,2015

4. Implementing sustainability reporting: (Neo) institutional theory insights in the analysis of SGR Group Italy and CityGas Bulgaria;Journal of Modern Accounting and Auditing,2014

5. Seeking legitimacy through CSR: Institutional pressures and corporate responses of multinationals in Sri Lanka;Journal of Business Ethics,2016

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