The influence of political competition on the decision to adopt GAAP

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

“…This result is consistent with the prior literature (Lüder, 1992; Kober et al , 2010; Laswad and Redmayne, 2015). However, unlike previous studies (Carpenter, 1991; Laswad et al , 2005; Carvalho et al , 2007; Bolívar et al , 2013), the results of Model 1 (Table 10) show that government financial condition (GOVFIN) is a nonsignificant factor.…”

“…The study findings support the contributions of previous research suggesting that public sector accounting innovations are associated with government openness (Lüder, 1992), effectiveness of public management systems (Ouda, 2004) and prior private sector accounting experience (Lüder, 1992; Kober et al , 2010; Laswad and Redmayne, 2015). Unlike prior literature (Carpenter, 1991; Laswad et al , 2005; Carvalho et al , 2007; Bolívar et al , 2013), the study findings reveal that government financial condition has no influence on government accounting disclosure.…”

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

“…This result is consistent with the prior literature (Lüder, 1992; Kober et al , 2010; Laswad and Redmayne, 2015). However, unlike previous studies (Carpenter, 1991; Laswad et al , 2005; Carvalho et al , 2007; Bolívar et al , 2013), the results of Model 1 (Table 10) show that government financial condition (GOVFIN) is a nonsignificant factor.…”

“…The study findings support the contributions of previous research suggesting that public sector accounting innovations are associated with government openness (Lüder, 1992), effectiveness of public management systems (Ouda, 2004) and prior private sector accounting experience (Lüder, 1992; Kober et al , 2010; Laswad and Redmayne, 2015). Unlike prior literature (Carpenter, 1991; Laswad et al , 2005; Carvalho et al , 2007; Bolívar et al , 2013), the study findings reveal that government financial condition has no influence on government accounting disclosure.…”

Political Influence and Governmental Financial Reporting.

“…This result is consistent with findings of previous studies (e.g. Baber et al, 1986;Carpenter, 1991;Keerasuntonpong et al, 2015;Misra, 2010;Serrano-Cinca et al, 2009). For instance, Serrano-Cinca et al (2009) finds significant positive relationship between political influence and quality of internet financial reporting among local governments in Spain.…”

The influence of the socioeconomic and politico-administrative environment on the extent of compliance with IPSAS in developing countries

“…Likewise, the findings of Table 10 show no association exists between GFINC and IPSASDI, which is inconsistent with the previous accounting literature (Bol ıvar et al, 2013;Da Costa-Carvalho et al, 2007;Laswad et al, 2005). Unlike the previous research (Bol ıvar et al, 2013;Garcia and Garcia-Garcia, 2010;Carpenter, 1991), our findings reveal that PCOMP is a nonsignificant factor.…”

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

“…This result is consistent with the prior literature (Lüder, 1992; Kober et al , 2010; Laswad and Redmayne, 2015). However, unlike previous studies (Carpenter, 1991; Laswad et al , 2005; Carvalho et al , 2007; Bolívar et al , 2013), the results of Model 1 (Table 10) show that government financial condition (GOVFIN) is a nonsignificant factor.…”

“…The study findings support the contributions of previous research suggesting that public sector accounting innovations are associated with government openness (Lüder, 1992), effectiveness of public management systems (Ouda, 2004) and prior private sector accounting experience (Lüder, 1992; Kober et al , 2010; Laswad and Redmayne, 2015). Unlike prior literature (Carpenter, 1991; Laswad et al , 2005; Carvalho et al , 2007; Bolívar et al , 2013), the study findings reveal that government financial condition has no influence on government accounting disclosure.…”

Political Influence and Governmental Financial Reporting.

“…This result is consistent with findings of previous studies (e.g. Baber et al, 1986;Carpenter, 1991;Keerasuntonpong et al, 2015;Misra, 2010;Serrano-Cinca et al, 2009). For instance, Serrano-Cinca et al (2009) finds significant positive relationship between political influence and quality of internet financial reporting among local governments in Spain.…”

The influence of the socioeconomic and politico-administrative environment on the extent of compliance with IPSAS in developing countries

“…Likewise, the findings of Table 10 show no association exists between GFINC and IPSASDI, which is inconsistent with the previous accounting literature (Bol ıvar et al, 2013;Da Costa-Carvalho et al, 2007;Laswad et al, 2005). Unlike the previous research (Bol ıvar et al, 2013;Garcia and Garcia-Garcia, 2010;Carpenter, 1991), our findings reveal that PCOMP is a nonsignificant factor.…”

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

“…This result is consistent with the prior literature (Lüder, 1992; Kober et al , 2010; Laswad and Redmayne, 2015). However, unlike previous studies (Carpenter, 1991; Laswad et al , 2005; Carvalho et al , 2007; Bolívar et al , 2013), the results of Model 1 (Table 10) show that government financial condition (GOVFIN) is a nonsignificant factor.…”

“…The study findings support the contributions of previous research suggesting that public sector accounting innovations are associated with government openness (Lüder, 1992), effectiveness of public management systems (Ouda, 2004) and prior private sector accounting experience (Lüder, 1992; Kober et al , 2010; Laswad and Redmayne, 2015). Unlike prior literature (Carpenter, 1991; Laswad et al , 2005; Carvalho et al , 2007; Bolívar et al , 2013), the study findings reveal that government financial condition has no influence on government accounting disclosure.…”

Political Influence and Governmental Financial Reporting.

“…This result is consistent with findings of previous studies (e.g. Baber et al, 1986;Carpenter, 1991;Keerasuntonpong et al, 2015;Misra, 2010;Serrano-Cinca et al, 2009). For instance, Serrano-Cinca et al (2009) finds significant positive relationship between political influence and quality of internet financial reporting among local governments in Spain.…”

The influence of the socioeconomic and politico-administrative environment on the extent of compliance with IPSAS in developing countries

“…Likewise, the findings of Table 10 show no association exists between GFINC and IPSASDI, which is inconsistent with the previous accounting literature (Bol ıvar et al, 2013;Da Costa-Carvalho et al, 2007;Laswad et al, 2005). Unlike the previous research (Bol ıvar et al, 2013;Garcia and Garcia-Garcia, 2010;Carpenter, 1991), our findings reveal that PCOMP is a nonsignificant factor.…”