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Volumn 24, Issue 1, 2007, Pages 2-14

Conformity and diversity of accounting and financial reporting practices in portuguese local government

Author keywords

Compliance; Diversity; Financial and budgetary reporting; Local government accounting; Portugal

Indexed keywords


EID: 34547373220     PISSN: 08250383     EISSN: None     Source Type: Journal    
DOI: 10.1002/cjas.1     Document Type: Article
Times cited : (43)

References (12)
  • 1
    • 34547272243 scopus 로고
    • Financial disclosures in US municipalities: Has the governmental accounting standards board made a difference?
    • Allen, A., & Sanders, G. (1994). Financial disclosures in US municipalities: has the governmental accounting standards board made a difference? Financial Accountability and Management, 70(3), 175-193.
    • (1994) Financial Accountability and Management , vol.70 , Issue.3 , pp. 175-193
    • Allen, A.1    Sanders, G.2
  • 4
    • 16844381673 scopus 로고    scopus 로고
    • Financial accounting reforms in Flemish municipalities: An empirical investigation
    • Christiaens, J. (1999). Financial accounting reforms in Flemish municipalities: an empirical investigation. Financial Accountability and Management, 15(1), 21-40.
    • (1999) Financial Accountability and Management , vol.15 , Issue.1 , pp. 21-40
    • Christiaens, J.1
  • 6
    • 0003183027 scopus 로고    scopus 로고
    • Application of accrual accounting in the Australian Public Sector - Rhetoric or Reality?
    • Guthrie, J. (1998). Application of accrual accounting in the Australian Public Sector - Rhetoric or Reality? Financial Accountability and Management, 14(1), 1-19.
    • (1998) Financial Accountability and Management , vol.14 , Issue.1 , pp. 1-19
    • Guthrie, J.1
  • 9
    • 84888684956 scopus 로고    scopus 로고
    • Jorge, S.M. (2004, July) Local Government accounting in Portugal: recent changes and future tendencies. Paper presented at the 2nd International Conference on Accounting and Finance in Transition, Kavala, Greece.
    • Jorge, S.M. (2004, July) Local Government accounting in Portugal: recent changes and future tendencies. Paper presented at the 2nd International Conference on Accounting and Finance in Transition, Kavala, Greece.
  • 11
    • 0036282199 scopus 로고    scopus 로고
    • Factors Influencing the Extent of Corporate Compliance with International Accounting Standards: Summary of a Research Monograph
    • Street, D., & Gray, S. (2002). Factors Influencing the Extent of Corporate Compliance with International Accounting Standards: Summary of a Research Monograph. Journal of International Accounting Auditing and Taxation, 11(1), 51-76.
    • (2002) Journal of International Accounting Auditing and Taxation , vol.11 , Issue.1 , pp. 51-76
    • Street, D.1    Gray, S.2
  • 12
    • 34547271537 scopus 로고    scopus 로고
    • Local Government financial reporting in the USA and Spain: A Comparative Study
    • April
    • Torres, L., & Pina Martínez, V. (2003, April) 'Local Government financial reporting in the USA and Spain: a Comparative Study. Spanish Journal of Finance and Accounting, 115, 153-183.
    • (2003) Spanish Journal of Finance and Accounting , vol.115 , pp. 153-183
    • Torres, L.1    Pina Martínez, V.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.