THE TRANSPARENCY AND RELIABILITY OF MUNICIPAL GOVERNMENTS’ FINANCIAL STATEMENTS
DOI:
https://doi.org/10.60154/jaepp.2019.v20n2p309Keywords:
Governmental Accounting Standards Board, GASB, GASB-34, transparency, reliability, financial statementsAbstract
Governmental Accounting Standings Board (GASB) Statement No. 34 requires financial reporting for state and local governments. The motivation behind GASB 34 was to make governmental financial reports more comprehensive and transparent. Until its
implementation, data on state and local governments was not reported consistently from entity to entity. This paper extends the earnings management literature to include municipalities and funds management. We use a version of the Jones model (Meisel, 2007) and find that municipalities manage funds.
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Published
2023-05-21
How to Cite
Elliott, T., Grace, B. K., & Meisel, S. (2023). THE TRANSPARENCY AND RELIABILITY OF MUNICIPAL GOVERNMENTS’ FINANCIAL STATEMENTS. Journal of Accounting, Ethics & Public Policy, JAEPP, 20(2), 309. https://doi.org/10.60154/jaepp.2019.v20n2p309
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