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Insights from city financial realities : comparing and learning across borders
Heichlinger, Alexander; Bosse, Julia; Padovani, Emanuele - In: Local public finance : an international comparative …, (pp. 299-318). 2021
Improved financial management and the sustainability of local governments is a key ingredient to future growth and the prosperity of countries, especially in an era where crises require countries to be prepared for resilience. However, a significant barrier to improvement in this regard is the...
Persistent link: https://www.econbiz.de/10012587018
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Determinants of bifurcated local government reporting lag : the potential for XBRL to improve timeliness
Sohl, Shannon N.; Waymire, Tammy R.; Webb, Thomas Z. - In: Journal of emerging technologies in Accounting 15 (2018) 1, pp. 121-140
Persistent link: https://www.econbiz.de/10012419024
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Democracy, governmentality and transparency : participatory budgeting in action
Brun-Martos, Maria Isabel; Lapsley, Irvine - In: Public management review 19 (2017) 7, pp. 1006-1021
Persistent link: https://www.econbiz.de/10012153942
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Why municipalities fail : implications for uncertainty disclosures
Beck, Amanda W.; Stone, Mary S. - In: Research in accounting regulation 29 (2017) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10011737139
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Accounting standardization and separation in the municipal debt market : evidence from GASB 34
Baber, William R.; Beck, Amanda; Koester, Allison - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 29-56
Persistent link: https://www.econbiz.de/10014632027
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Overview of U.S. state and local government financial reporting : a reference for academic research
Kim, Won Jung; Plumlee, Marlene A.; Stubben, Stephan R. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 127-148
Persistent link: https://www.econbiz.de/10013428833
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Developing the modified accountability disclosure index for local governments
Hafiza Abang Ahmad; Joseph, Corina; Roshima Said - In: International journal of public sector performance … 10 (2022) 2/3, pp. 302-322
Persistent link: https://www.econbiz.de/10013445494
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Debt issuance incentives and creative accounting : evidence from municipal mergers in Japan
Goto, Tsuyoshi; Yamamoto, Genki - In: Journal of the Japanese and international economies : … 68 (2023), pp. 1-15
Persistent link: https://www.econbiz.de/10014304111
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Separating the accountability and competence effects of mayors on municipal spending
Boetti, Lorenzo; Franzoni, Federico; Galmarini, Umberto; … - In: The B.E. journal of economic analysis & policy 24 (2024) 2, pp. 597-647
Persistent link: https://www.econbiz.de/10014530998
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Neues Kommunales Finanzmanagement und Rechnungswesen : Basiswissen NKF und NKR
Schuster, Falko - 2008
Politik und Verwaltung kommen nicht umhin, sich umgehend mit den neuen Regeln für das Neue Kommunale Finanzmanagement, das kurz NKF genannt wird, vertraut zu machen. Dieses Buch bietet eine kompakte und systematische Einführung in das neue Haushalts- und Rechnungswesen der Städte, Kreise und...
Persistent link: https://www.econbiz.de/10014509566