Journal of Public Budgeting, Accounting & Financial Management: Volume 24 Issue 3

Subjects:

Table of contents

Changing and/or funding opeb promises: A typology of local government responses to gasb 45 and the realization of opeb liabilities

Juita Elena (Wie) Yusuf, Thomas Musumeci

GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB…

Citizen perceptions of general-purpose and special district governments: A comparative analysis

Larita J. Killian, Kimdy Le

Special districts comprise over 40% of local governments, prompting debate on the merits of general versus special entities. Previous research focused on relative…

Two accounting standard setters: Divergence continues for nonprofit organizations

Mary Fischer, Treba Marsh

The ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals…

The sheriff of nottingham𡀙s favorite tax: How local option sales taxes exacerbate budgetary inequalities between local governments

Patrick J. McHugh, G. Jason Jolley

This paper tests the theory that local option sales taxes (LOST) work to the disadvantage of poorer localities, particularly rural areas, where many residents commute to…

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