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

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  • Gore, Angela K.

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  • Gore, Angela K., 2004. "The effects of GAAP regulation and bond market interaction on local government disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 23(1), pages 23-52.
    • Handle: RePEc:eee:jappol:v:23:y:2004:i:1:p:23-52
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    Cited by:

    1. Earl D. Benson & Barry R. Marks, 2017. "Infrastructure Reporting and State Bond Ratings," Public Budgeting & Finance, Wiley Blackwell, vol. 37(3), pages 89-111, September.
    2. Ade Kemala Jaya & Verawaty, 2015. "The Accessibility Determinants of Internet Financial Reporting of Manufacture Company Listed in Indonesia Stock Exchange," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 5(2), pages 229-238, February.
    3. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene, 2019. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 7(4), pages 1-25, December.
    4. Janilson Antonio da Silva Suzart & Ariovaldo dos Santos, 2016. "The Predictive Value of Government Accounting Information and the Secondary Brazilian Bond Market," International Business Research, Canadian Center of Science and Education, vol. 9(4), pages 31-44, April.
    5. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    6. Grace T. Pontoh, 2018. "Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia," GATR Journals jfbr143, Global Academy of Training and Research (GATR) Enterprise.
    7. Ivan T. & Tom Zimmermann, 2021. "The "Privatization" of Municipal Debt," ECONtribute Discussion Papers Series 062, University of Bonn and University of Cologne, Germany.
    8. 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.
    9. Beck, Amanda W. & Stone, Mary S., 2017. "Why municipalities fail: Implications for uncertainty disclosures," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 1-9.
    10. Cuny, Christine, 2016. "Voluntary disclosure incentives: Evidence from the municipal bond market," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 87-102.
    11. Christine Cuny & Jungbae Kim & Mihir N. Mehta, 2020. "Politically Connected Governments," Journal of Accounting Research, Wiley Blackwell, vol. 58(4), pages 915-952, September.
    12. Gore, Angela K & Sachs, Kevin & Trzcinka, Charles, 2004. "Financial Disclosure and Bond Insurance," Journal of Law and Economics, University of Chicago Press, vol. 47(1), pages 275-306, April.
    13. Kawika Pierson & Michael L Hand & Fred Thompson, 2015. "The Government Finance Database: A Common Resource for Quantitative Research in Public Financial Analysis," PLOS ONE, Public Library of Science, vol. 10(6), pages 1-22, June.
    14. 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.
    15. Amanda W. Beck, 2018. "Opportunistic financial reporting around municipal bond issues," Review of Accounting Studies, Springer, vol. 23(3), pages 785-826, September.
    16. Tauringana, Venancio & Chithambo, Lyton, 2015. "The effect of DEFRA guidance on greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 425-444.
    17. Agnes C. S. Cheng & Wenli Huang & Shaojun Zhang, 2020. "Major government customer and management earnings forecasts," Frontiers of Business Research in China, Springer, vol. 14(1), pages 1-20, December.
    18. Michael E. Bradbury & Pei___Chi Kelly Hsiao & Tom Scott, 2020. "Summary annual reports: length, readability and content," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2145-2165, September.

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