Research in Governmental and Nonprofit Accounting: Volume 10

ISBN-13: 9780762301690 / Angielski / Twarda / 1999 / 246 str.

USA) P.A. Copley (University of Georgia

Opis

Reports research on a range of governmental and nonprofit accounting issues. This title is of interest to researchers outside of the governmental and nonprofit area.

Spis treści

List of contributors. Editor's comments (P.A. Copley). Information intermediation and seasoned municipal bond yields (R.W. Ingram, E.R. Wilson). The differential effect of state government pension funding practices on bond yields across varying maturities (C. Sneed, J. Sneed). The influence of auditor change and type on audit fees for municipalities (B.W. Chase). Audit fees and nonaudit fees in the governmental sector: a self-selection analysis (R.J. Elder et al.). A comparison of alternative models of budgetary behavior: evidence from California city departments (A.M. Bento, L.F. White). An analysis of cross-sectional variation in the rate of financial ratio adjustment by city governments (P.A. Copley, S.S. Seay). Factors affecting the relation between donations to not-for-profit organizations and an efficiency ratio (D. Tinkelman). Healthcare accounting research: a review of the professional literature, models, data, and research opportunities (D.A. Forgione). A comparative analysis of the evolution of local governmental accounting in Algeria and Morocco (A.D. Godfrey et al.).