...Stephen Korutaro Nkundabanyanga; Venancio Tauringana; Waswa Balunywa; Stephen Naigo Emitu Purpose The purpose of this study is to examine the association between accounting standards, legal framework and the quality of financial reporting by the Ministry of Water and Environment in Uganda...

...Eddie Chamisa; Musa Mangena; Guanlan Ye Purpose The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A‐share and B‐share markets during...

... government has been an unsuccessful mission. This is why the notion of accrual accounting has been replaced by the improved version of cash accounting anchored on the cash basis International Public Sector Accounting Standard (IPSAS). Research limitations/implications It is beyond the scope of this paper...