Title : ( The impact of International Public Sector Accounting Standards on economic policy uncertainty )
Authors: Reza Hesarzadeh , Parisa Behbahaninia ,
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Abstract
This article examines whether and how the implementation of International Public Sector Accounting Standards (IPSAS) affects economic policy uncertainty. The authors explore how political stability, regulatory quality, government effectiveness, and a country’s level of development moderate the relationship between IPSAS and economic policy uncertainty. Using a sample of 22 countries for the period 2014–2020, findings reveal that the implementation of IPSAS reduces economic policy uncertainty. Importantly, the authors show that the economic impacts of IPSAS are greater in countries that do not have robust mechanisms to support transparency and accountability.
Keywords
Accountability; economy; economic policy uncertainty (EPU); government; IPSAS; public sector; uncertainty; transparency
@article{paperid:1092625,
author = {Hesarzadeh, Reza and Parisa Behbahaninia},
title = {The impact of International Public Sector Accounting Standards on economic policy uncertainty},
journal = {Public Money and Management},
year = {2022},
volume = {44},
number = {3},
month = {December},
issn = {0954-0962},
pages = {187--195},
numpages = {8},
keywords = {Accountability; economy;
economic policy uncertainty
(EPU); government; IPSAS;
public sector; uncertainty;
transparency},
}
%0 Journal Article
%T The impact of International Public Sector Accounting Standards on economic policy uncertainty
%A Hesarzadeh, Reza
%A Parisa Behbahaninia
%J Public Money and Management
%@ 0954-0962
%D 2022
