Main models:
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Fiscal.Transp: Fiscal transparency level based on Open Budget Index (OBI) scores from International Budget Partnership (IBP) surveys. A high score reflects high transparency (0-100) |
https://www.internationalbudget.org
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Accrual.Commitment: Accrual-based IPSAS implementation level. Survey of accrual-based IPSAS commitment to adopt based on PwC (2014), Christiaens et al. (2014), and IPSASB surveys. Explicit or implicit declaration statement in financial statements to refer fully or partially to accrual-based IPSAS implementations. (1=partially or fully refers to accrual-based IPSAS, 0=otherwise) |
PwC (2014)PricewaterhouseCoopers. (2014, August 1). Collection of information related to the potential impact, including costs, of implementing accrual accounting in the public sector and technical analysis of the suitability of individual IPSAS standards. Retrieved from http://www.pwc.be/en/publications/2014/epsas_oct_2014.pdf
http://www.pwc.be/en/publications/2014/e...
, Christiaens et al. (2014)Christiaens, J. R., Vanhee, C., Manes-Rossi, F., Aversano, N., & Cauwenberge, P. van (2014). The effect of IPSAS on reforming governmental financial reporting: An international comparison. International Review of Administrative Sciences, 81(1), 158-177. https://doi.org/10.1177/0020852314546580
https://doi.org/10.1177/0020852314546580...
, IPSASB surveys, or financial statements |
Accrual.Report: Accrual-based IPSAS implementation level. Standardized scores of first order CFA estimation from the five existing financial statement components. Raw scores of each component are dummy variables (1=exists, 0=none); CFA prediction results in a standardized value with an average of zero. |
Financial statements of each central government publication |
Accrual.Policy: Accrual-based IPSAS implementation level. Standardized scores of first order CFA estimation from weighted aggregate scores of eight accrual-based IPSAS policies. Raw scores of eight policy scores are continuous variables (0-1); CFA prediction results in a standardized value with an average of zero. |
Financial statements, budget realization report, accounting standard, or public financial management regulation |
Accrual.Level: Accrual-based IPSAS implementation level. Standardized scores of second order CFA estimation from three accrual level measures: Accrual.Commitment, Accrual.Report, and Accrual.Policy. CFA prediction results in a standardized value with an average of zero. |
Financial statements, budget realization report, accounting standard, or public financial management regulation |
Rule.of.Law: Quality of public governance based on law enforcement and social confidence to abide the rules. Standardized value with ranges from -2.5 to 2.5. A high value reflects high rule of law. |
World Bank (n.d.a)World Bank. (n.d.a). Rule of law [Data file]. Retrieved from http://info.worldbank.org/governance/wgi/pdf/rl.pdf
http://info.worldbank.org/governance/wgi...
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Democ: Quality of public participation based on the Economist Intelligence Unit's democratization index that ranges from least democratic (0) to most democratic (10). |
The Economist Group (n.d.)The Economist Group. (n.d.). Democracy index 2017. Retrieved from http://www.eiu.com/topic/democracy-index
http://www.eiu.com/topic/democracy-index...
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Debt.per.GDP: Public finance characteristics. Debt per GDP, scaled by natural logarithm. |
World Bank (n.d.b)World Bank. (n.d.b). Central government debt, total (% of GDP) [Database]. Retrieved from https://data.worldbank.org/indicator/GC.DOD.TOTL.GD.ZS
https://data.worldbank.org/indicator/GC....
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GDP.per.Cap: Citizen wealth indicators. GDP per capita, scaled by natural logarithm. |
World Bank (n.d.c)World Bank. (n.d.c). GDP per capita, PPP (current international $) [Database]. Retrieved from https://data.worldbank.org/indicator/NY.GDP.PCAP.PP.CD
https://data.worldbank.org/indicator/NY....
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Pop: Demography and public services demands. Country populations scaled by natural logarithm. |
World Bank (n.d.d)World Bank. (n.d.d). Population, total [Database]. Retrieved from https://data.worldbank.org/indicator/SP.POP.TOTL
https://data.worldbank.org/indicator/SP....
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is.OECD: OECD membership reflects an established good public-governance platform. (1=OECD, 0=otherwise) |
OECD (n.d.)Organisation for Economic Co-operation and Development. (n.d.). List of OECD member countries - Ratification of the convention on the OECD. Retrieved from http://www.oecd.org/about/membersandpartners/list-oecd-member-countries.htm
http://www.oecd.org/about/membersandpart...
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