State Regulation of Accounting Practices and Municipal Borrowing Costs

This article examines the association between state regulation of accounting practices and municipal borrowing costs. The results demonstrate that stringent accounting regulations do have an effect on borrowing costs after abstracting the effect of other explanatory variables. The direction of the observed effect is difficult to assess due to presence of multicollinearity in the model. However, lower borrowing costs are suggested by the analysis

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Year of publication:	2014
Authors:	Benson, Earl D.
Other Persons:	Marks, Barry R. (contributor) ; Raman, K. K. (contributor)
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Kommunalverschuldung \| Municipal debt
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Journal of Accounting and Public Policy, Vol. 3, No. 2, 1984 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments Summer 16, 1984 erstellt Volltext nicht verfügbar
Classification:	M41 - Accounting
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013050789