The purpose of this study is to examine the relationship between electoral outcomes and accounting measures at the city level. We use a larger sample, more recent time horizon, and different methodology to provide additional support for the relevance of accounting and financial measures for...

This study suggests looking at the specific changes in the FASB Exposure Drafts (rather than simply regressing constituent preferences on the Statements of Financial Accounting Standards) as an alternative approach to existing lobbying studies. It stipulated relationships between the constituent...

Although there have been conjectures about possible occurrences of Fibonacci numbers and golden means and ratios in financial statements (Feroz 1992), it is intriguing as to why managers should be reporting these rather stylized series of numbers the occurrences of which have hitherto been...

We examined the association between financial disclosure and Net Interest Costs (NIC) in terms of finance studies that have suggested that the municipal bond market is segmented. Our results indicate that financial reporting measures are more strongly associated with NIC in the regional primary...

Accounting texts rarely devote adequate attention to the political process of accounting standards setting. Usually the subject is addressed, if at all, only in a graduate seminar, and many students get through business programs with a rather hazy idea about Generally Accepted Accounting...