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Capital charging and asset revaluations: New choices in governmental financial reporting?

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  • Lally, Martin T.
  • Smith, G. Stevenson

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  • Lally, Martin T. & Smith, G. Stevenson, 1997. "Capital charging and asset revaluations: New choices in governmental financial reporting?," The International Journal of Accounting, Elsevier, vol. 32(1), pages 45-62.
    • Handle: RePEc:eee:accoun:v:32:y:1997:i:1:p:45-62
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    References listed on IDEAS

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    1. Miller, Merton H, 1977. "Debt and Taxes," Journal of Finance, American Finance Association, vol. 32(2), pages 261-275, May.
    2. Hartman, Robert W., 1990. "One thousand points of light seeking a Issue: A case study of CBO's search for a discount rate policy," Journal of Environmental Economics and Management, Elsevier, vol. 18(2), pages 3-7, March.
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    Cited by:

    1. Ramadhan, Sayel, 2009. "Budgetary accounting and reporting practices in Bahraini governmental units: An empirical study," International Business Review, Elsevier, vol. 18(2), pages 168-183, April.

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