Keywords: IPSAS disclosure
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Journal Articles

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

Yosra Mnif, Yosra Gafsi
Journal: Meditari Accountancy Research
Meditari Accountancy Research (2020) 28 (6): 1089–1117.
https://doi.org/10.1108/MEDAR-04-2019-0480
Published: 14 May 2020
..., drawing on the contingency theory framework. Design/methodology/approach This study uses a self-constructed checklist of 116 items to measure the IPSAS disclosure level by 100 public sector entities from different countries across the globe during the period 2015–2017. Panel regressions have been used...
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