Incentives for disclosure of accounting information in public sector: A literature survey
The purpose of the research is to conduct a literature survey of studies on factors that support or hinder disclosure of accounting information in public sector entities. The articles were reviewed across six aspects, namely: the (i) publication year, (ii) country of publication, (iii) journal of...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EuroJournals Publishing
2011
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/33843/1/IRJFE_75_03-Incentivefordisclosure.pdf http://irep.iium.edu.my/33843/ http://www.eurojournals.com/finance.htm |
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| Institution: | Universiti Islam Antarabangsa Malaysia |
| Language: | English |
| Summary: | The purpose of the research is to conduct a literature survey of studies on factors that support or hinder disclosure of accounting information in public sector entities. The articles were reviewed across six aspects, namely: the (i) publication year, (ii) country of publication, (iii) journal of publication, (iv) type of government sector, (v) independent variable being studied, and, (vi) sample size. This literature survey provides a framework (developed from gaps in previous research) to public sector accounting research on the
field of disclosure incentives. |
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