dissertationThe primary goals of financial reporting for U.S. state governments are to provide useful information for assessing whether governments' fiscal performance over the short term and the operational effectiveness of governmental activities with a longer-term perspective are met. To fulfill these objectives, the Governmental Accounting Standards Board (GASB) requires state governments to prepare two sets of financial statements: one on a full accrual basis and another on a modified accrual basis. The GASB contends that providing both sets of statements increases the overall informativeness of governmental reports. Using hand-collected data from the 50 U.S. state governments from 2002 to 2015, this paper provides empirical evidence r...
Significant agendas of reform have been implemented in the Australian public sector including the ad...
The objective in this study is to examine the existing literature regarding the antecedents to publi...
This paper attempts to understand how politicians use financial reporting in the public domain. The ...
The new disclosure requirements brought about by Governmental Accounting Standards Board (GASB) Stat...
In this paper, we will look at and discuss the differences and similarities between governmental ent...
honors thesisDavid Eccles School of BusinessAccountingMarlene PlumleeCash-basis accounting, the ante...
The concept of opportunistic financial reporting (OFR) is similar to earnings management in the corp...
We examine whether changes in how items are reported on GASB financial statements have real economic...
This study tests a measure of financial condition using government-wide information as required unde...
This article presents the American Accounting Association\u27s comment to the Governmental Accountin...
The article of record as published may be found at http://dx.doi.org/10.1108/JPBAFM-25-01-2013-B007T...
This study examines the historical development of the financial reporting model for state and loca...
In March 2011, the Governmental Accounting Standards Board (GASB) issued a research brief titled “Th...
FISCAL TRANSPARENCY AND FISCAL OUTCOMES: IS THERE A CONNECTION? This dissertation answers whether a ...
Researchers in state and local finance have placed increasing focus in recent years on "fiscal susta...
Significant agendas of reform have been implemented in the Australian public sector including the ad...
The objective in this study is to examine the existing literature regarding the antecedents to publi...
This paper attempts to understand how politicians use financial reporting in the public domain. The ...
The new disclosure requirements brought about by Governmental Accounting Standards Board (GASB) Stat...
In this paper, we will look at and discuss the differences and similarities between governmental ent...
honors thesisDavid Eccles School of BusinessAccountingMarlene PlumleeCash-basis accounting, the ante...
The concept of opportunistic financial reporting (OFR) is similar to earnings management in the corp...
We examine whether changes in how items are reported on GASB financial statements have real economic...
This study tests a measure of financial condition using government-wide information as required unde...
This article presents the American Accounting Association\u27s comment to the Governmental Accountin...
The article of record as published may be found at http://dx.doi.org/10.1108/JPBAFM-25-01-2013-B007T...
This study examines the historical development of the financial reporting model for state and loca...
In March 2011, the Governmental Accounting Standards Board (GASB) issued a research brief titled “Th...
FISCAL TRANSPARENCY AND FISCAL OUTCOMES: IS THERE A CONNECTION? This dissertation answers whether a ...
Researchers in state and local finance have placed increasing focus in recent years on "fiscal susta...
Significant agendas of reform have been implemented in the Australian public sector including the ad...
The objective in this study is to examine the existing literature regarding the antecedents to publi...
This paper attempts to understand how politicians use financial reporting in the public domain. The ...