The usefulness of accrual-based surpluses in the Canadian public sector-Reference-Cited by-同舟云学术

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The usefulness of accrual-based surpluses in the Canadian public sector

Published:2022-09 Issue:5 Volume:41 Page:106961
ISSN:0278-4254
Container-title:Journal of Accounting and Public Policy
language:en
Short-container-title:Journal of Accounting and Public Policy

Author:

Farshadfar Shadi,Schneider Thomas,Bewley Kathryn

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference68 articles.

1. The accuracy of cash flow estimation procedures;Austin;Acc. Finan.,1995

2. Implementing public sector accruals in OECD member states: Major issues and challenges;Adhikari;Acc. For.,2016

3. Forces leading to the adoption of accrual accounting by the Canadian federal government: an institutional perspective;Baker;Can. Acc. Persp.,2006

4. The effect of international institutional factors on the properties of accounting earnings;Ball;J. Acc. Econ.,2000

5. Incentives versus standards: properties of accounting income in four east Asian countries;Ball;J. Acc. Econ.,2003

Cited by 1 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service;Journal of Public Budgeting, Accounting & Financial Management;2023-12-01

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