Effects of IPSAS Adoption in Public Institutions in Romania on the Quality of Financial Reporting
Author
Abstract
Suggested Citation
DOI: 10.37945/cbr.2023.03.07
Download full text from publisher
References listed on IDEAS
- Adebimpe Salami, Ifeoluwapo & Oyesola Salawu, Rafiu, 2019. "The Determinants Of The Adoption Of International Public Sector Accounting Standards In Lagos State," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 18(1), pages 110-121, March.
- Eddleston, Kimberly A. & Kellermanns, Franz W., 2007. "Destructive and productive family relationships: A stewardship theory perspective," Journal of Business Venturing, Elsevier, vol. 22(4), pages 545-565, July.
- David Heald, 2003. "The Global Revolution in Government Accounting: Introduction to Theme Articles," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 11-12, January.
- Patrícia Gomes & Isabel Brusca & Maria José Fernandes, 2019. "Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges," Public Money & Management, Taylor & Francis Journals, vol. 39(8), pages 544-552, November.
- Abdulkarim Yusuf & Saidatulakmal Mohd & David McMillan, 2021. "The impact of government debt on economic growth in Nigeria," Cogent Economics & Finance, Taylor & Francis Journals, vol. 9(1), pages 1946249-194, January.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- repec:hum:wpaper:sfb649dp2007-059 is not listed on IDEAS
- Toru Yoshikawa & Abdul A. Rasheed, 2010. "Family Control and Ownership Monitoring in Family‐Controlled Firms in Japan," Journal of Management Studies, Wiley Blackwell, vol. 47(2), pages 274-295, March.
- Mike W. Peng & Wei Sun & Cristina Vlas & Alessandro Minichilli & Guido Corbetta, 2018. "An Institution-Based View of Large Family Firms: A Recap and Overview," Entrepreneurship Theory and Practice, , vol. 42(2), pages 187-205, March.
- Nikola Rosecká & Ondřej Machek, 2023. "How Relational Conflict Harms Family Firm Performance: The Mediating Role of Family Social Capital and the Moderating Role of Family Ownership," Journal of Family and Economic Issues, Springer, vol. 44(4), pages 854-869, December.
- Madison, Kristen & Runyan, Rodney C. & Swinney, Jane L., 2014. "Strategic posture and performance: Revealing differences between family and nonfamily firms," Journal of Family Business Strategy, Elsevier, vol. 5(3), pages 239-251.
- Rodrigo Basco & Andrea Calabrò, 2017. "“Whom do I want to be the next CEO?” Desirable successor attributes in family firms," Journal of Business Economics, Springer, vol. 87(4), pages 487-509, May.
- Debicki, Bart J. & Kellermanns, Franz W. & Chrisman, James J. & Pearson, Allison W. & Spencer, Barbara A., 2016. "Development of a socioemotional wealth importance (SEWi) scale for family firm research," Journal of Family Business Strategy, Elsevier, vol. 7(1), pages 47-57.
- S. Mubia Wanjohi & Esther Waiganjo, 2015. "The Factors Influencing Strategy Implementation In Family Owned Businesses In Kenya: A Case Study of Nairobi Place Ltd," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 5(6), pages 431-444.
- Segaro, Ethiopia L. & Larimo, Jorma & Jones, Marian V., 2014. "Internationalisation of family small and medium sized enterprises: The role of stewardship orientation, family commitment culture and top management team," International Business Review, Elsevier, vol. 23(2), pages 381-395.
- Yan Ling & Franz W. Kellermanns, 2010. "The Effects of Family Firm Specific Sources of TMT Diversity: The Moderating Role of Information Exchange Frequency," Journal of Management Studies, Wiley Blackwell, vol. 47(2), pages 322-344, March.
- Stig S. Gezelius, 2017. "Considerate Exchange: Exploring Social Exchange on Family Farms," Journal of Family and Economic Issues, Springer, vol. 38(1), pages 18-32, March.
- Miller, Danny & Amore, Mario Daniele & Quarato, Fabio & Corbetta, Guido, 2022. "Family Ownership Dispersion and Dividend Payout in Family Firms," Journal of Family Business Strategy, Elsevier, vol. 13(3).
- Amore, Mario Daniele & Miller, Danny & Le Breton-Miller, Isabelle & Corbetta, Guido, 2017. "For love and money: Marital leadership in family firms," Journal of Corporate Finance, Elsevier, vol. 46(C), pages 461-476.
- Hauck, Jana & Suess-Reyes, Julia & Beck, Susanne & Prügl, Reinhard & Frank, Hermann, 2016. "Measuring socioemotional wealth in family-owned and -managed firms: A validation and short form of the FIBER Scale," Journal of Family Business Strategy, Elsevier, vol. 7(3), pages 133-148.
- Franz W. Kellermanns & Tim Barnett, 2008. "Commentary: What Were They Thinking? The Role of Family Firm Mental Models on Threat Recognition," Entrepreneurship Theory and Practice, , vol. 32(6), pages 999-1006, November.
- Mariarosaria Agostino & Sabrina Ruberto, 2024. "Credit rationing and SMEs’ environmental performance in transition and developing countries," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(7), pages 16627-16656, July.
- Imen Latrous & Jihene Kchaou & Myriam Ertz & Yosra Mnif, 2024. "Corporate Social Responsibility in Canadian Family Businesses: A Socioemotional Wealth Perspective," IJFS, MDPI, vol. 12(3), pages 1-45, July.
- Guidice, Rebecca M. & Mero, Neal P. & Greene, Juanne V., 2013. "Perceptions of accountability in family business: Using accountability theory to understand differences between family and nonfamily executives," Journal of Family Business Strategy, Elsevier, vol. 4(4), pages 233-244.
- Jiří Hnilica & Lorraine M. Uhlaner & Ondřej Machek & Ales Kubíček & Martin Lukeš & Martin Jurek & Petra Štamfestová, 2019. "The Role of Responsible Ownership and Family in Privately Held Firms with Multiple Owners: Preliminary Findings from the Czech Republic," Central European Business Review, Prague University of Economics and Business, vol. 2019(5), pages 1-17.
- Concepción Garcés-Ayerbe & Pilar Rivera-Torres & Josefina L. Murillo-Luna & Cristina Suárez-Gálvez, 2022. "Does it pay more to be green in family firms than in non-family firms?," Review of Managerial Science, Springer, vol. 16(5), pages 1365-1386, July.
- Shilong Wei & Muhammad Safdar Sial & Ubaldo Comite & Phung Anh Thu & Daniel Badulescu & József Popp, 2021. "An Examination to Explain the Mechanism of Employees’ Environment-Specific Behavior through CSR and Work Engagement from the Perspective of Stewardship Theory," IJERPH, MDPI, vol. 18(17), pages 1-20, September.
More about this item
Keywords
IPSAS; quality of financial reporting; responsibility; Romanian public institutions;All these keywords.
JEL classification:
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:4:y:2023:i:3:p:62-72. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.