Journal of Public Budgeting, Accounting & Financial Management: Volume 10 Issue 3


Table of contents

Principals and agents: an explanatory model for public budgeting

Robert W. Smith, Mark Bertozzi

Principal agent theory has its roots in the economic theory of the firm, decision theory, sociology, organizational theory, and more recently political science. However…

Capital charges and capital expenditure decisions in core government

Marc Robinson

The application of capital charges to core government agencies (those which produce tax-financed outputs) is one of a number of steps being taken by certain governments as…


Further evidence on the determinants of local government audit delay

Laurence E. Johnson

This paper presents a study of the audit delay experienced by 289 U.S. local governments. The study extends prior research by considering explanatory variables thought to…

Hospital affiliation and capital structure: how will capital markets guide health care restructuring?

Gerard J. Wedig, Mahmud Hassan, R. Lawrence Van Horn, Michael A. Morrisey

In this paper we discuss the potential role capital markets will play in health care restructuring. According to theory, agency costs, asymmetric information and strategic…

Proportional pricing: an equitable method of expanding PPS to non-medicare payers

Robert A. Connor

There has been increased interest in expanding the Medicare Prospective Payment System (PPS) to non-Medicare payers to provide incentives for hospitals to contain costs…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi