The need for improved financial reporting of a developing country energy utility
作者: Alistair Brown
作者单位: 1Curtin University, Western Australia, Australia
刊名: Renewable and Sustainable Energy Reviews, 2016, Vol.59 , pp.1448-1454
来源数据库: Elsevier Journal
DOI: 10.1016/j.rser.2016.01.095
关键词: Energy planningFinancial reportingDeveloping country
原始语种摘要: Abstract(#br)Some consideration has been given to regulatory and institutional reforms to facilitate sustainable development in electricity usage in Papua New Guinea but little attention has been paid to bringing about full compliance of financial reporting expectations of the country׳s main energy utility. Examining documentary evidence of the audit reports of the Auditor General׳s Office of Papua New Guinea, this study considers the financial reporting compliance of PNG Power for the period 2007–2013, and the means by which compliant reporting may be improved. The results of the study reveal that the financial statements of PNG Power are late and receive disclaimers of opinion from the Auditor General׳s Office, which suggest that PNG Power׳s stakeholders are not receiving accurate and...
全文获取路径: Elsevier  (合作)
影响因子:5.627 (2012)

  • reporting 申报
  • country 地方
  • financial 财政的
  • improved 改进
  • usage 使用率
  • sustainable 能保持一定速度的
  • expectations 期待的事物
  • utility 有用
  • institutional 惯例的
  • energy 能量