Keywords occurrences and total link strength
| Keyword | Occurrences | Total link strength |
|---|---|---|
| Materiality | 17 | 7 |
| Financial reporting | 4 | 10 |
| Accounting | 3 | 4 |
| Budgetary reporting | 3 | 7 |
| International financial reporting standards | 3 | 4 |
| National accounts | 3 | 7 |
| Accounting standards | 2 | 4 |
| Central government | 2 | 5 |
| Conceptual framework | 2 | 3 |
| Financial information | 2 | 4 |
| Financial performance | 2 | 6 |
| Fineness | 2 | 4 |
| Foucault | 2 | 4 |
| Governmental accounting | 2 | 5 |
| IFRS 8 | 2 | 4 |
| Malaysia | 2 | 6 |
| Keyword | Occurrences | Total link strength |
|---|---|---|
| Materiality | 17 | 7 |
| Financial reporting | 4 | 10 |
| Accounting | 3 | 4 |
| Budgetary reporting | 3 | 7 |
| International financial reporting standards | 3 | 4 |
| National accounts | 3 | 7 |
| Accounting standards | 2 | 4 |
| Central government | 2 | 5 |
| Conceptual framework | 2 | 3 |
| Financial information | 2 | 4 |
| Financial performance | 2 | 6 |
| Fineness | 2 | 4 |
| Foucault | 2 | 4 |
| Governmental accounting | 2 | 5 |
| IFRS 8 | 2 | 4 |
| Malaysia | 2 | 6 |
Source(s): Authors' work
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