(2009) maintain that the dual system implemented in continental European countries may be one reason for the dissemination of accrual accounting, because it does not require the introduction of deep organizational changes and answers citizens' democratic demands for higher responsiveness, transparency and accountability.
This paper aims to analyze the extent to which there has been a real implementation of accrual accounting in a dual system, taking into account the effect on the operating statement in Spanish local governments.
Out of the total accrual of Rs 121 billion, the MPCL deposited the amount of Rs50 billion.
Moreover, out of the total accrual of Rs11.8 billion, Pakistan Petroleum Company Limited (PPCL) deposited an amount of Rs8.4 billion and in this way, total GIDC outstanding with PPCL was Rs3.4 billion.
to reconcile the diverging explanations for accrual anomaly documented in prior research.
Some prior studies (Palmon, Sudit and Yezegel 2008 and Givoly, Hayn and Lourie 2016) show that the abnormal returns of accrual anomaly are not independent of firm size.
Firstly, we measure the accrual-based IPSAS level index in an intuitive manner based on hierarchical accrual adoption information from simple to complex identification statements.
This article is organized as follows: first, it presents the theoretical framework of accrual accounting adoption and hypothesis development regarding its association with fiscal transparency.
Nelson, 2003, Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry, Journal of Accounting and Economics, 35: 347-376.
Eckles, 2016, Supplementary Material to 'Ratings: It's Accrual World', Journal of Risk and Insurance, http://dx.doi.org/10.1111/jori.12179.
24 of 2005 concerning Government Accounting Standards or" Standar Akuntansi Pemerintah" (SAP) as the basis for the migration of the government's accounting system from a cash basis towards an accrual basis.
71 mandating the SAP as the basis for accrual accounting to improve the quality of government performance accountability to replace PP No.
Among the NPM provisions we find the introduction of the accrual accounting in the public sector at the expense of the cash accounting.
Champoux (2006) states that by using the accrual accounting only for the financial reports, they may not be taken seriously and risk becomes a purely technical exercise.
In such cases, the increase of the accruals
is due to signaling the market and reduces the information asymmetries.