Journal of Public Budgeting, Accounting & Financial Management: Volume 18 Issue 1

Subjects:

Table of contents

The international situation vis-á-vis the adoption of accrual budgeting

Josep L. Cortes

In this paper an analysis is made of significant accounting and budgetary reforms that have recently been introduced within the framework of a broader reform called New…

Fiscal decentralization and fiscal equalization within regions: the case of Russia

Roy Bahl, Sally Wallace

The impact of fiscal decentralization on equalization between regions has received significant attention but there has been much less research of the impact of…

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

William R. Voorhees

One component of revenue forecast error has been attributed to the phenomena of consistent underestimation bias due asymmetrical loss. Because underestimation of revenue…

Revenue forecasting accuracy in Ohio local governments

Jane Beckett-Camarata

Fiscal stress has forced Ohio local governments to pay increasing attention to the importance of revenue forecasting. This paper identifies and examines two Ohio local…

Sources of error in state revenue forecasts or how can the forecast possibly be so far off

Thomas F. Stinson

State and federal revenues fell well short of projections in 2002. While revenues normally turn down in a recession, those revenue shortfalls were much greater than would…

Cover of Journal of Public Budgeting, Accounting & Financial Management

ISSN:

1096-3367

Online date, start – end:

1994

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Dr Giuseppe Grossi