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The effects of GAAP regulation and bond market interaction on local government disclosure · Study

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ArticleThe effects of GAAP regulation and bond market interaction on local government disclosure

Angela K. Gore2004

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Articlegreen2004

The effects of GAAP regulation and bond market interaction on local government disclosure

101 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Local Government Finance and Decentralization Financial Reporting and XBRL

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References

1984Corporate financing and investment decisions when firms have information that investors do not have 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1985Positive Accounting Theory 1997Disclosure level and the cost of equity capital.1993The Economic Structure of Corporate Law.1998Corporate disclosure quality and the cost of debt.1982Financial Reporting: An Accounting Revolution.1985Differential Information and Security Market Equilibrium

Cited by

2015The Government Finance Database: A Common Resource for Quantitative Research in Public Financial Analysis 2013Determinants of Financial Transparency in Government 2016Transparency in Governments: A Meta-Analytic Review of Incentives for Digital Versus Hard-Copy Public Financial Disclosures 2009Why Do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings 2012The Influence of Elections on the Accounting Choices of Governmental Entities

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Details

Year2004

Typearticle

Published2004-01-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations101

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2003.11.002

openalex_workW1980754975

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2016

Voluntary disclosure incentives: Evidence from the municipal bond market

2017Opportunistic Financial Reporting around Municipal Bond Issues

2004Financial Disclosure and Bond Insurance