Online Accessibility of Local Public Enterprise Financial Statements in Indonesia: Can it be Predicted by Institutional Traits of Parent Local Governments?
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DOI: 10.1002/pad.70025
Abstract: This study aims to fill the research gap within the principal‐agent framework by investigating the effect of local government (LG) institutional characteristics on the online accessibility of local public enterprises' (LPEs) financial statements. It employs… read more here.
Keywords: accessibility local; financial statements; online accessibility; local public ... See more keywords