Yosra Gafsi
Biographic Data
| ID | 9210896 |
|---|---|
| NAME | Yosra Gafsi |
| GIVEN NAMES | Yosra |
| FAMILY NAME | Gafsi |
| SIGNATURE | GAFSI Y |
| AFFILIATIONS | Higher Institute of Computer Science and Management of Kairouan, University of Kairouan Department of Accounting and Finance |
| ORCID | 0000-0002-8057-7517 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 1 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2025 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Accrual-based Ipsas and effectiveness of government debt management policy: Evidence from developing economies
Purpose This paper examines the impact of using accrual-based IPSAS on the government’s debt management policy effectiveness in the context of developing economies. Design/methodology/approach This research applies panel regressions and uses the generalized method of moment (GMM) for a sample of 50 developing economies (DEs) during the period 2014–2023. Findings The study results reveal that the use of accrual-based IPSAS promotes the effectivene…
No prominent works on this page.
Accrual-based Ipsas and effectiveness of government debt management policy: Evidence from developing economies
Purpose This paper examines the impact of using accrual-based IPSAS on the government’s debt management policy effectiveness in the context of developing economies. Design/methodology/approach This research applies panel regressions and uses the generalized method of moment (GMM) for a sample of 50 developing economies (DEs) during the period 2014–2023. Findings The study results reveal that the use of accrual-based IPSAS promotes the effectivene…
Debt (1 works) · Developing country (1 works) · Fiscal Policies and Political Economy (1 works) · Fiscal Policy and Economic Growth (1 works) · Government Debt (1 works) · Internal debt (1 works) · Monetary Policy and Economic Impact (1 works) · Public finance (1 works) · Public sector (1 works)