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Signaling And Monitoring In Public-Sector Accounting

Author

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  • EVANS, JH
  • PATTON, JM

Abstract

No abstract is available for this item.

Suggested Citation

  • Evans, Jh & Patton, Jm, 1987. "Signaling And Monitoring In Public-Sector Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 25, pages 130-164.
    • Handle: RePEc:bla:joares:v:25:y:1987:i::p:130-164
    DOI: http://hdl.handle.net/10.2307/2491083
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    Citations

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    Cited by:

    1. David Carassus & Christophe Favoreu & Damien Gardey & Christophe Maurel, 2014. "Les déterminants de l'adoption et de la mise en œuvre d'un management par la performance : application aux collectivités locales françaises," Post-Print hal-02431107, HAL.
    2. Li Huang & Oliver Zhen Li & Yang Yi, 2021. "Government disclosure in influencing people’s behaviors during a public health emergency," Palgrave Communications, Palgrave Macmillan, vol. 8(1), pages 1-15, December.
    3. Yulianti Abbas, 2022. "Financial statement timeliness and bond‐price dispersion in the municipal market," Public Budgeting & Finance, Wiley Blackwell, vol. 42(1), pages 66-97, March.
    4. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
    5. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
    6. Nikbakht, Ehsan & Sarkar, Sayan & Spieler, Andrew C., 2017. "External monitoring of private firms: A cross-country empirical analysis," Global Finance Journal, Elsevier, vol. 32(C), pages 113-127.
    7. Branko Stanic, 2018. "Determinants of subnational budget/fiscal transparency: a review of empirical evidence," Public Sector Economics, Institute of Public Finance, vol. 42(4), pages 449-486.
    8. Paulo Reis Mourao & Mihaela Bronić & Branko Stanić, 2020. "Discussing the determinants of online budget transparency based on a spatial regression analysis of Croatian cities and municipalities: Do good neighbours make you better?," International Area Studies Review, Center for International Area Studies, Hankuk University of Foreign Studies, vol. 23(3), pages 268-287, September.
    9. Christian Nitzl & Dennis Hilgers & Bernhard Hirsch & David Lindermüller, 2020. "The Influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 271-298, April.
    10. Earl R. Wilson & Jenice P. Stewart, 1990. "Municipal financial reporting and competition among underwriters for new issues of general obligation bonds," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 573-592, March.
    11. Steven DeSimone, 2018. "Internal Audit and Financial Reporting Quality in the Public Sector," Working Papers 1802, College of the Holy Cross, Department of Economics.
    12. Regita Oktaviani & Satria Yudhia Wijaya & ermawati, 2020. "Factors Affecting the Local Governments Financial Performance," Journal of Economics and Behavioral Studies, AMH International, vol. 12(4), pages 84-89.
    13. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    14. Fitzgerald, Brian C. & Giroux, Gary A., 2014. "Voluntary formation of audit committees by large municipal governments," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 67-74.
    15. Baber, William R. & Gore, Angela K. & Rich, Kevin T. & Zhang, Jean X., 2013. "Accounting restatements, governance and municipal debt financing," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 212-227.
    16. Nolan Kido & Reining Petacchi & Joseph Weber, 2012. "The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 443-476, May.
    17. Eurydice Bled & Igor Alvarez & David Carassus & Jacques Jaussaud, 2017. "French smart cities : which factors are key to manage a sustainable development?," Post-Print hal-02142219, HAL.
    18. David Carassus & Christophe Favoreu & Damien Gardey & Christophe Maurel & Arnaud Bilek, 2011. "Les déterminants de l’adoption et de la mise en œuvre par les collectivités locales d’un management par la performance," Post-Print hal-03082902, HAL.
    19. Sven-Olof Yrjö Collin & Yuliya Ponomareva & Sara Ottosson & Nina Sundberg, 2017. "Governance strategy and costs: board compensation in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(3), pages 685-713, September.
    20. Huang, Ying, 2022. "Government subsidies and corporate disclosure," Journal of Accounting and Economics, Elsevier, vol. 74(1).
    21. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
    22. J. Christiaens & V. Van Peteghem, 2004. "Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/256, Ghent University, Faculty of Economics and Business Administration.

    More about this item

    Keywords

    Public-sector accounting; Signaling; Monitoring; Disclosure quality;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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