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The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?

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Figure

Figure 1 The framework of Financial Statements Quality Measurement  Source Jonas and Blanchet (2000), p
Table 2 Detailed Measurement of Qualitative Characteristic
Table 3 presents the descriptive statistics of the 5,080 financial statements used in this  study
Figure 2 Local Government Financial Statements Quality

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