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
Comparison of Online Accessibility Evaluation Tools: An Analysis of Tool Effectiveness
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DOI: 10.1109/access.2022.3179375
Abstract: The use of online tools is a common practice for evaluating the accessibility of a website, identifying problems, and providing useful feedback on how to fix detected issues. For ease of accessibility validation, many tools… read more here.
Keywords: evaluation; accessibility; accessibility evaluation; tool effectiveness ... See more keywords