메뉴 건너뛰기




Volumn 23, Issue 1, 2004, Pages 23-52

The effects of GAAP regulation and bond market interaction on local government disclosure

Author keywords

Bond market; Disclosure; Local governments; Regulation

Indexed keywords


EID: 0347760047     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2003.11.002     Document Type: Article
Times cited : (78)

References (34)
  • 1
    • 23544455418 scopus 로고    scopus 로고
    • Report on governmental financial reporting model focus groups sessions
    • American Accounting Association (AAA) mid-year meeting, Government and nonprofit section, AAA
    • American Accounting Association (AAA) mid-year meeting, 1996. Report on governmental financial reporting model focus groups sessions. Government and nonprofit section, AAA
    • (1996)
  • 2
    • 38249017594 scopus 로고
    • Toward a framework for evaluating the role of accounting and auditing in political markets: The influence of political competition
    • Baber W. Toward a framework for evaluating the role of accounting and auditing in political markets: The influence of political competition Journal of Accounting and Public Policy 9 1 1990 57-73
    • (1990) Journal of Accounting and Public Policy , vol.9 , Issue.1 , pp. 57-73
    • Baber, W.1
  • 4
    • 0348124785 scopus 로고
    • Required financial statement disclosures: Purposes, subject, number, and trends
    • Barth M. Murphy C. Required financial statement disclosures: Purposes, subject, number, and trends Accounting Horizons 8 4 1994 1-22
    • (1994) Accounting Horizons , vol.8 , Issue.4 , pp. 1-22
    • Barth, M.1    Murphy, C.2
  • 7
    • 84970226210 scopus 로고
    • The effect of voluntary GAAP compliance and financial disclosure on governmental borrowing costs
    • Benson E. Marks B. Raman K. The effect of voluntary GAAP compliance and financial disclosure on governmental borrowing costs Journal of Accounting, Auditing, and Finance 6 1991 303-319
    • (1991) Journal of Accounting, Auditing, and Finance , vol.6 , pp. 303-319
    • Benson, E.1    Marks, B.2    Raman, K.3
  • 8
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of equity capital
    • Botosan C. Disclosure level and the cost of equity capital The Accounting Review 72 3 1997 323-349
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 323-349
    • Botosan, C.1
  • 9
    • 38149145650 scopus 로고
    • The association between municipal disclosure practices and audit quality
    • Copley P. The association between municipal disclosure practices and audit quality Journal of Accounting and Public Policy 10 4 1991 245-266
    • (1991) Journal of Accounting and Public Policy , vol.10 , Issue.4 , pp. 245-266
    • Copley, P.1
  • 11
    • 0041871283 scopus 로고    scopus 로고
    • A review of the empirical disclosure literature: Discussion
    • Core J. A review of the empirical disclosure literature: Discussion Journal of Accounting and Economics 31 2001 441-456
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 441-456
    • Core, J.1
  • 13
    • 0000596788 scopus 로고
    • An economic analysis of participation in the municipal finance officers association certificate of conformance program
    • Evans J. Patton J. An economic analysis of participation in the municipal finance officers association certificate of conformance program Journal of Accounting and Economics 5 2 1983 151-175
    • (1983) Journal of Accounting and Economics , vol.5 , Issue.2 , pp. 151-175
    • Evans, J.1    Patton, J.2
  • 14
    • 0000400246 scopus 로고
    • Signaling and monitoring in public-sector accounting
    • Evans J. Patton J. Signaling and monitoring in public-sector accounting Journal of Accounting Research 25 1987 130-158
    • (1987) Journal of Accounting Research , vol.25 , pp. 130-158
    • Evans, J.1    Patton, J.2
  • 15
    • 0346242234 scopus 로고    scopus 로고
    • The impact of state disclosure requirements on municipal yields
    • Fairchild L. Koch T. The impact of state disclosure requirements on municipal yields National Tax Journal 51 4 1998 733-753
    • (1998) National Tax Journal , vol.51 , Issue.4 , pp. 733-753
    • Fairchild, L.1    Koch, T.2
  • 16
    • 38249038918 scopus 로고
    • Consolidated versus fund-type accounting statements: The perspectives of constituents
    • Gaffney M. Consolidated versus fund-type accounting statements: The perspectives of constituents Journal of Accounting and Public Policy 5 3 1986 167-189
    • (1986) Journal of Accounting and Public Policy , vol.5 , Issue.3 , pp. 167-189
    • Gaffney, M.1
  • 17
    • 0347601581 scopus 로고    scopus 로고
    • Statement No. 34: Basic financial statements - And management's discussion and analysis - For state and local governments
    • GASB, 1999. GASB, Norwalk, CT
    • GASB, 1999. Statement No. 34: Basic financial statements - and management's discussion and analysis - for state and local governments. GASB, Norwalk, CT
    • (1999)
  • 19
    • 0004296209 scopus 로고
    • Second ed. New York, NY: Macmillan Publishing Company
    • Greene W. Econometric Analysis second ed. 1993 Macmillan Publishing Company New York, NY
    • (1993) Econometric Analysis
    • Greene, W.1
  • 20
    • 0012319054 scopus 로고    scopus 로고
    • Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
    • Healy P. Palepu K. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature Journal of Accounting and Economics 31 2001 405-440
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 405-440
    • Healy, P.1    Palepu, K.2
  • 21
    • 0010838430 scopus 로고
    • Economic incentives and the choice of state government accounting practices
    • Ingram R. Economic incentives and the choice of state government accounting practices Journal of Accounting Research 22 1 1984 126-144
    • (1984) Journal of Accounting Research , vol.22 , Issue.1 , pp. 126-144
    • Ingram, R.1
  • 22
    • 0010953262 scopus 로고
    • The effect of regulation on local government disclosure practices
    • Ingram R. DeJong D. The effect of regulation on local government disclosure practices Journal of Accounting and Public Policy 6 4 1987 245-270
    • (1987) Journal of Accounting and Public Policy , vol.6 , Issue.4 , pp. 245-270
    • Ingram, R.1    DeJong, D.2
  • 23
    • 23544432337 scopus 로고
    • Financial reporting practices of local governments
    • Governmental Accounting Standards Board, Stamford, CT
    • Ingram, R., Robbins, W., 1987. Financial reporting practices of local governments. Governmental Accounting Standards Board, Stamford, CT
    • (1987)
    • Ingram, R.1    Robbins, W.2
  • 24
    • 0003970277 scopus 로고
    • The needs of users of governmental financial reports
    • Governmental Accounting Standards Board, Stamford, CT
    • Jones, D., Scott, R., Kimbro, I., Ingram, R., 1985. The needs of users of governmental financial reports. Governmental Accounting Standards Board, Stamford, CT
    • (1985)
    • Jones, D.1    Scott, R.2    Kimbro, I.3    Ingram, R.4
  • 25
    • 85016703824 scopus 로고
    • Market failure fallacies and accounting information
    • Leftwich R. Market failure fallacies and accounting information Journal of Accounting and Economics 2 3 1980 3-30
    • (1980) Journal of Accounting and Economics , vol.2 , Issue.3 , pp. 3-30
    • Leftwich, R.1
  • 26
    • 48549110620 scopus 로고
    • Corporate financing and investment decisions when firms have information that investors do not have
    • Myers S. Majluf N. Corporate financing and investment decisions when firms have information that investors do not have Journal of Financial Economics 13 1984 187-222
    • (1984) Journal of Financial Economics , vol.13 , pp. 187-222
    • Myers, S.1    Majluf, N.2
  • 27
    • 0348124828 scopus 로고    scopus 로고
    • State comptrollers: Technical activities and functions
    • National Association of State Auditors, Comptrollers, and Treasurers (NASACT), NASACT, Lexington, KY
    • National Association of State Auditors, Comptrollers, and Treasurers (NASACT), 1996. State comptrollers: Technical activities and functions. NASACT, Lexington, KY
    • (1996)
  • 28
    • 0002288036 scopus 로고
    • Audit fees, industry specialization, and compliance with GAAS reporting standards
    • O'Keefe T. King R. Gaver K. Audit fees, industry specialization, and compliance with GAAS reporting standards Auditing: A Journal of Practice and Theory 13 2 1994 41-54
    • (1994) Auditing: A Journal of Practice and Theory , vol.13 , Issue.2 , pp. 41-54
    • O'Keefe, T.1    King, R.2    Gaver, K.3
  • 29
    • 0003470337 scopus 로고    scopus 로고
    • State fiscal institutions and the U.S. municipal bond market
    • Working paper, National Bureau of Economic Research, Cambridge, MA
    • Poterba, J., Rueben, K., 1997. State fiscal institutions and the U.S. municipal bond market. Working paper, National Bureau of Economic Research, Cambridge, MA
    • (1997)
    • Poterba, J.1    Rueben, K.2
  • 30
    • 0000726575 scopus 로고
    • Disclosure quality in governmental financial reports: An assessment of the appropriateness of a compound measure
    • Robbins W. Austin K. Disclosure quality in governmental financial reports: An assessment of the appropriateness of a compound measure Journal of Accounting Research 24 2 1986 412-421
    • (1986) Journal of Accounting Research , vol.24 , Issue.2 , pp. 412-421
    • Robbins, W.1    Austin, K.2
  • 31
    • 0032359234 scopus 로고    scopus 로고
    • Corporate disclosure quality and the cost of debt
    • Sengupta P. Corporate disclosure quality and the cost of debt The Accounting Review 73 4 1998 459-474
    • (1998) The Accounting Review , vol.73 , Issue.4 , pp. 459-474
    • Sengupta, P.1
  • 32
  • 34
    • 0008680203 scopus 로고
    • The municipal accounting maze: An analysis of political incentives
    • Zimmerman J. The municipal accounting maze: An analysis of political incentives Journal of Accounting Research 15 Suppl. 1977 107-144
    • (1977) Journal of Accounting Research , vol.15 , Issue.SUPPL. , pp. 107-144
    • Zimmerman, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.