The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We (1) provide an overview of U.S. state and local governments and their financial reporting, (2) discuss sources of government data available to researchers,...

In this paper an attempt is made to analyze the financial position of the 7 first degree local authorities of the Prefecture of Aitoloakarnania after Kallikratis Project. For this purpose, all municipalities of the Prefecture were chosen, for the years 2011-2012 (the first years of the...

Local governments are important to the provision of public goods. Budgetary initiatives at the state level often trap local governments in a fiscal vise, squeezed on one side by the desires of their citizens for public and club goods and on the other side by declining state revenue sharing. As a...

Understanding the financial condition of local governments is important for public managers and elected officials as they work to align revenues with public demands for services, while maintaining financial solvency. This task becomes even more important when the economic and financial...

China's slowing economic growth and rapid urbanization have made local government debt financing a significant issue. This study uses a sample of China’s provincial government data for the 2006–2012 period to examine the effect of the disclosure of financial information by local governments...

Financial health is a necessary condition under which governments must operate, and is one of the goals of NPM. While there has been a closely spaced succession of NPM-like reforms in the last twenty years, there are several indications that suggest Italian municipal governments' financial...

This study investigates how local milieus foster innovation success of firms. We complement the common practice of linking firm performance indicators to regional characteristics with survey evidence on the perceived importance of locational factors. While the former approach assumes that...

This study investigates how local milieus foster innovation success in firms. We complement the common practice of linking firm performance indicators to regional characteristics with survey evidence on the perceived importance of locational factors. While the former approach assumes that...