Purpose The purpose of this study is to discuss the most relevant literature related to the
adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in …

While the passage of Statement No. 34 by the Governmental Accounting Standards Board
(GASB, 1999) created a more robust financial reporting model, local officials continue to …

Abstract We examine whether Governmental Accounting Standards Board (GASB) financial
statement disclosure alters local governments' economic decision-making. To do so, we …

Guided by a call for research on small entities using innovative methodologies, this study is
the first to analyse small municipality audit fees on a per capita basis. The research utilises a …

The Governmental Accounting Standards Board (GASB) set forth a new model for financial
reporting for state and local governments when it issued Statement No. 34 in 1999. Under …

Purpose The purpose of this paper is to evaluate whether the additional infrastructure
information in US state financial statements improves infrastructure quality …

RESUMO O objetivo deste trabalho consiste em analisar a relação entre as medidas
subjetivas e objetivas da condição financeira governamental dos municípios do Estado da …

GASB Statement No. 34 required state and local governments to report information
regarding general infrastructure in financial statements, to improve understanding of the …

Local governments' use of fund balance for budget stabilization is not well understood
despite fund balance being a closely-watched indicator of fiscal condition. The recent …

This article highlights key aspects of capital management, including capital planning, capital
budgeting, capital financing, decision making and capital spending outcomes. We provide a …