We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
FINANCIAL DISCLOSURE IN US MUNICIPALITIES: HAS THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD MADE A DIFFERENCE?
- Authors
Allen, Arthur; Sanders, George D.
- Abstract
Discusses the financial reporting practices of local governments in the United States. Political framework for local governments; Evolution of local government financial reporting; Accounting standards implemented by the Governmental Accounting Standards Board; Extent and quality of financial disclosure; Effect of city size on the reporting practices.
- Subjects
UNITED States; GOVERNMENT accounting; FINANCIAL statements; ACCOUNTING standards
- Publication
Financial Accountability & Management, 1994, Vol 10, Issue 3, p175
- ISSN
0267-4424
- Publication type
Article
- DOI
10.1111/j.1468-0408.1994.tb00007.x