International Public Sector Accounting Standards and Organisational Characteristics as Determinants of Timeliness of Financial Reporting in Nigerian Public Sector Institutions

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Abstract

… context of financial reporting quality, timeliness of financial reporting has been of specific concern. Timeliness is an enhancing qualitative characteristic of financial reporting (Ochung, …

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A., O., S., A, O. S., & O, O. O. (2022). International Public Sector Accounting Standards and Organisational Characteristics as Determinants of Timeliness of Financial Reporting in Nigerian Public Sector Institutions. The International Journal of Business & Management, 10(1). https://doi.org/10.24940/theijbm/2022/v10/i1/bm2201-026

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