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An Empirical Investigation Of Municipal Financial Disclosure


An Empirical Investigation Of Municipal Financial Disclosure
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Municipal Financial Disclosure


Municipal Financial Disclosure
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Author : Julia Halcomb Magann
language : en
Publisher:
Release Date : 1997

Municipal Financial Disclosure written by Julia Halcomb Magann and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Business & Economics categories.




An Empirical Investigation Of Municipal Financial Disclosure


An Empirical Investigation Of Municipal Financial Disclosure
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Author : Julia Halcomb Magann
language : en
Publisher:
Release Date : 1981

An Empirical Investigation Of Municipal Financial Disclosure written by Julia Halcomb Magann and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Municipal finance categories.




An Empirical Investigation Of The Extent Of Disclosure In Municipal Annual Reports


An Empirical Investigation Of The Extent Of Disclosure In Municipal Annual Reports
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Author : Franklin James Plewa
language : en
Publisher:
Release Date : 1987

An Empirical Investigation Of The Extent Of Disclosure In Municipal Annual Reports written by Franklin James Plewa and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Local government categories.




An Empirical Investigation Of Greek Municipalities Quality Of Financial Reporting


An Empirical Investigation Of Greek Municipalities Quality Of Financial Reporting
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Author : Sandra Cohen
language : en
Publisher:
Release Date : 2012

An Empirical Investigation Of Greek Municipalities Quality Of Financial Reporting written by Sandra Cohen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.


Local governments on the municipal level were among the first organizations to take part in the accounting reform in Greece that sought the transformation of the traditional budgetary cash accounting system to a new system that combines cash and accrual accounting information. In this paper we examine the level of information quality obtained by the end-of-the-year accrual financial statements of Greek municipalities in terms of accounting principles compliance measured by three alternative compliance indices. In addition to that, we investigate the role of external auditors in terms of the informational quality of the financial reports. Moreover, based on previous studies we investigate the effect of certain factors on the three alternative compliance indices. Our results indicate that there is plenty of room for improvement in relation to the quality of the information content of municipalities' financial reports. A better presentation of the magnitude of deviations from accounting standards in auditors reports could serve towards this direction. Additionally, variables that relate to the auditor size as well as to the municipality size, wealth and experience in accrual accounting were found to exhibit an influential role on the level of comprehensiveness of the accounting information provided to stakeholders through end-of-the-year financial statements.



Municipal Financial Reporting And Disclosure Quality


Municipal Financial Reporting And Disclosure Quality
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Author : Ronald M. Copeland
language : en
Publisher: Addison Wesley Publishing Company
Release Date : 1983

Municipal Financial Reporting And Disclosure Quality written by Ronald M. Copeland and has been published by Addison Wesley Publishing Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Business & Economics categories.




Municipal Financial Disclosure


Municipal Financial Disclosure
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Author : Julia Halcomb Magann
language : en
Publisher:
Release Date : 1983

Municipal Financial Disclosure written by Julia Halcomb Magann and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Business & Economics categories.




The Economics Of Banking


The Economics Of Banking
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Author : Jin Cao
language : en
Publisher: Routledge
Release Date : 2021-11-04

The Economics Of Banking written by Jin Cao and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-04 with Business & Economics categories.


Wide coverage of different perspectives of banking, the book presents classical microeconomic thoeries of banking, but also covers central banking, financial frictions and banking-macro linkages, banking regulation in theory and practice etc., giving students a rounded picture of the world of banking, and also allowing instructors to design and create their own courses with different emphases A self-contained textbook making “linear” progress through chapters. Banking is all about imperfect market, market failure and frictions, therefore, market friction is the key to making progress throughout the book. Necessary elements from contract theory, game theory, dynamic macroeconomics and mathematical techniques will be provided through boxes and appendices, making the textbook self-contained An up-to-date textbook that presents both state-of-the-art research and the evolving reality, an evidence-based textbook that connects theory and practice.



Enhancing Financial Disclosure Standards In Transitional Economies Ii


Enhancing Financial Disclosure Standards In Transitional Economies Ii
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Author : Radhakrishna Narasimham
language : en
Publisher: Asian Development Bank
Release Date : 2010-10-01

Enhancing Financial Disclosure Standards In Transitional Economies Ii written by Radhakrishna Narasimham and has been published by Asian Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-10-01 with Business & Economics categories.


Public and private investors want timely, accurate financial information about institutions before investing. This requires adherence to internationally accepted financial disclosure standards. However, implementing these standards is a particular challenge for economies in transition from the Soviet-era central planning approach toward a market economy. The Asian Development Bank provided a technical assistance grant (TA 6505- REG) to build capacity to enhance financial disclosure standards in Armenia, Azerbaijan, and Georgia. The book is a compendium of the project's findings, activities, results, and recommendations. It discusses the rationale for the adoption of International Financial Reporting Standards and the enforcement of International Standards on Auditing by legal entities, and explores their use by small and medium-sized enterprises in the three countries. The book is a valuable guide to accountants, auditors, financial institutions, regulators, investors, governments, researchers, and others interested in financial disclosure practices and progress of these transitional nations.



Dissertation Abstracts International


Dissertation Abstracts International
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Author :
language : en
Publisher:
Release Date : 1990

Dissertation Abstracts International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Dissertations, Academic categories.




Municipal Bonds


Municipal Bonds
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Author : Bobby Lamb
language : en
Publisher: McGraw-Hill Trade
Release Date : 1987

Municipal Bonds written by Bobby Lamb and has been published by McGraw-Hill Trade this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Business & Economics categories.


Discusses the long-range implications of the taxpayers' revolt and its possible effect on municipal finance.