Implementing ifrs in local government: value adding or additional pain?Purpose – The aim of this paper is determine the impact financial reporting obligations and, in particular, the International Financial Reporting Standards (IFRS) have on local government management decision making....
Voluntary adoption of non-local gaap in the european union: a study of determinantsThis study examines the determinants of voluntary adoption of non-local accounting principles for financial reporting (non-local GAAP) by non-financial companies listed and domiciled in the European Union....
Implementation of accrual accounting in local government: evidence from local government's financial statement quality in indonesiaThis paper seeks to find evidence accrual accounting implementation within local government in Indonesia....
Face recognition based on local derivative tetra patternThis paper proposes a new face recognition algorithm called local derivative tetra pattern (LDTrP)....
