Lu, Yi - In: Journal of Public Budgeting, Accounting & Financial … 19 (2007) 3, pp. 317-337
Financial reporting is the cornerstone of financial management. In 1999, the Governmental Accounting Standards Board (GASB) ratified unanimously GASB Statement No. 34. In this paper, using the Georgia Comprehensive Annual Financial Report (CAFR) and interviews with practitioners, we examine the...