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GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMENT NO. 34 SYMPOSIUM - IMPLICATIONS OF GASB'S NEW REPORTING MODEL FOR MUNICIPAL BOND ANALYSTS AND MANAGERS

Kravchuk, Robert S.; Voorhees, William R.; Wilson, Earl R. - In: Public budgeting & finance 21 (2001) 3, pp. 47-62

Persistent link: https://www.econbiz.de/10006899593

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMENT NO. 34 SYMPOSIUM - THE WHY AND HOW OF THE NEW CAPITAL ASSET REPORTING REQUIREMENTS

Kravchuk, Robert S.; Voorhees, William R.; Patton, Terry K. - In: Public budgeting & finance 21 (2001) 3, pp. 31-46

Persistent link: https://www.econbiz.de/10006899594

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMENT NO. 34 SYMPOSIUM - THE NEW GOVERNMENTAL FINANCIAL REPORTING MODEL UNDER GASB STATEMENT NO. 34: AN EMPHASIS ON ACCOUNTABILITY

Kravchuk, Robert S.; Voorhees, William R. - In: Public budgeting & finance 21 (2001) 3, pp. 1-30

Persistent link: https://www.econbiz.de/10006899595

Consistent underestimation bias, the asymmetrical loss function, and homogeneous sources of bias in state revenue forecasts

Voorhees, William R. - In: Journal of Public Budgeting, Accounting & Financial … 18 (2006) 1, pp. 61-76

One component of revenue forecast error has been attributed to the phenomena of consistent underestimation bias due asymmetrical loss. Because underestimation of revenue forecast results in less loss to forecasters than overestimations, there appears to be a bias for forecasters to underestimate...

Persistent link: https://www.econbiz.de/10014895399