Search Results - subject:"GASB"

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Maintaining maintenance : the real effects of financial reporting for infrastructure

McDonough, Ryan P.; Yan, Claire J. - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1952-1985

Persistent link: https://www.econbiz.de/10015156990

A review of GASB No. 34

Njoroge, Joyce; Solsma, Lori; Hu, Kent Haochuan - In: Journal of public budgeting, accounting & financial … 36 (2024) 2, pp. 125-145

Persistent link: https://www.econbiz.de/10015271818

The impact of governmental accounting standards on public-sector pension funding

Anantharaman, Divya; Chuk, Elizabeth - In: Review of accounting studies 29 (2024) 2, pp. 1948-1996

Persistent link: https://www.econbiz.de/10015133640

The economic consequences of GASB financial statement disclosure

Dambra, Michael; Even-Tov, Omri; Naughton, James P. - In: Journal of accounting & economics 75 (2023) 2/3, pp. 1-26

Persistent link: https://www.econbiz.de/10014306767

A review of GASB No. 34

Njoroge, Joyce; Solsma, Lori; Hu, Kent - In: Journal of Public Budgeting, Accounting & Financial … 36 (2024) 2, pp. 125-145

Purpose This paper documents the Government Accounting Standards Board (GASB) 34 literature, primarily in the areas of … through 2023, using the keywords GASB 34, government-wide financial statements, government fund statements, infrastructure … assets and modified approach. Findings This review finds that GASB 34 requirements improved accountability and reporting, but …

Persistent link: https://www.econbiz.de/10015352116

Accounting policies in the public sector : characteristics and consequences of accounting for capital assets

McDonough, Ryan P.; Yan, Claire J. - In: Journal of accounting and public policy 42 (2023) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10014283397

Transparency in state debt disclosure

Zhao, Bo; Wang, Wen - 2017 - This version: October 2017

). GASB 44 requires states to start reporting their total debt in the CAFR statistical section in FY 2006. However, states are … political competition. Such patterns are not found in the pre-GASB 44 period. …

Persistent link: https://www.econbiz.de/10011764587

Editorial: the transformation of government accountability and reporting

Bora, Irfan; Duan, Huijue Kelly; Vasarhelyi, Miklos A.; … - In: Journal of emerging technologies in Accounting 18 (2021) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10013162112

Transparency in state debt disclosure

Zhao, Bo; Wang, Wen - 2017

Persistent link: https://www.econbiz.de/10012059586

Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments

Khumawala, Saleha B.; Ranasinghe, Tharindra; Yan, Claire J. - In: Journal of accounting and public policy 39 (2020) 5, pp. 1-14

Persistent link: https://www.econbiz.de/10012420924