WebDec 9, 2024 · The International Public Sector Accounting Standards Board (IPSASB), which develops the International Public Sector Accounting Standards (IPSAS) for financial … WebNov 21, 2024 · As the dependent variable, Fiscal Transparency score (Fiscal.Transp) is based on OBI surveys and ranges from 0 to 100 (IBP, 2008, 2010, 2012, 2015).The main independent variables, accrual-based IPSAS scores, are generated from CFA predictions which result in standardized values of latent variables.
The Effect of IPSAS Adoption on Governance Quality: Evidence …
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The Institute of Chartered Accountants of Zimbabwe
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