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Littérature scientifique sur le sujet « Governmental financial reporting »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 5 février 2022

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Articles de revues sur le sujet "Governmental financial reporting"

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Patton, James M. "ACCOUNTABILITY AND GOVERNMENTAL FINANCIAL REPORTING." Financial Accountability and Management 8, no. 3 (1992): 165–80. http://dx.doi.org/10.1111/j.1468-0408.1992.tb00211.x.

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Plummer, Elizabeth, Paul D. Hutchison, and Terry K. Patton. "GASB No. 34's Governmental Financial Reporting Model: Evidence on Its Information Relevance." Accounting Review 82, no. 1 (2007): 205–40. http://dx.doi.org/10.2308/accr.2007.82.1.205.

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This study uses a sample of 530 Texas school districts to investigate the information relevance of governmental financial statements published under Governmental Accounting Standards Board Statement No. 34 (GASB No. 34). Specifically, we examine whether the new government-wide statements provide information relevant for assessing a government's default risk, and if this information is incremental to that provided by the governmental funds statements. GASB No. 34 requires governments to publish governmental funds statements prepared on a modified accrual basis, and government-wide statements pr

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Mustapha, Maruf. "POLITICAL INFLUENCE AND GOVERNMENTAL FINANCIAL REPORTING." International Journal of Advanced Research 6, no. 2 (2018): 241–50. http://dx.doi.org/10.21474/ijar01/6434.

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Blessing, Linda, and Bernard Jump. "Governmental Accounting, Auditing and Financial Reporting." Public Budgeting & Finance 9, no. 2 (1989): 104–7. http://dx.doi.org/10.1111/1540-5850.00822.

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Bolívar, Manuel Pedro Rodríguez, Carmen Caba Pérez, and Antonio M. López Hernández. "Cultural contexts and governmental digital reporting." International Review of Administrative Sciences 72, no. 2 (2006): 269–90. http://dx.doi.org/10.1177/0020852306064614.

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The way in which public sector entities disseminate information publicly is affected by the degree of transparency adopted, and the construction and management of websites are increasingly essential elements of modern public administration. Nonetheless, differences in this process exist among governments worldwide, probably due to different contextual factors. This article examines and discusses the approach of Anglo-Saxon, South American and Continental European central governments to the use of the Web as a means of making financial disclosures. To measure the disclosure of governmental fina

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Soverchia, Michela. "How Can Technology Improve Government Financial Transparency?" International Journal of Public Administration in the Digital Age 2, no. 1 (2015): 24–38. http://dx.doi.org/10.4018/ijpada.2015010102.

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The aim of the article is to conduct a theoretical analysis concerning the role that XBRL – eXtensible Business Reporting Language – a digital and open standard more and more widespread all over the world for business disclosure, could play within governmental financial reporting. Literature about that is poor, and this research topic seems to be particularly relevant: considering the strong need for governments' information transparency strengthened by the fiscal crisis, XBRL could be a useful digital standard to push and improve governments' accountability and information transparency and co

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Patton, Terry K., and Paul D. Hutchison. "HISTORICAL DEVELOPMENT OF THE FINANCIAL REPORTING MODEL FOR STATE AND LOCAL GOVERNMENTS IN THE UNITED STATES FROM LATE 1800s TO 1999." Accounting Historians Journal 40, no. 2 (2013): 21–53. http://dx.doi.org/10.2308/0148-4184.40.2.21.

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This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditur

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Robb, A., and S. Newberry. "Globalization: governmental accounting and International Financial Reporting Standards." Socio-Economic Review 5, no. 4 (2007): 725–54. http://dx.doi.org/10.1093/ser/mwm017.

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Marshall, Dara, Mary L. Fischer, Renee Flasher, Amy Foshee Holmes, Carol M. Jessup, and Louella Moore. "Response to the GASB Invitation to Comment on Financial Reporting Model Improvements—Governmental Funds (Project No. 3-25I)." Journal of Governmental & Nonprofit Accounting 7, no. 1 (2018): 87–96. http://dx.doi.org/10.2308/ogna-52325.

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ABSTRACT The Governmental Accounting Standards Board (GASB) has been actively engaged in the process of making improvements to the financial reporting model to provide more useful information to the users of the financial reports of governmental entities. The GASB proposed three recognition approaches to replace the current financial resources reporting model for governmental funds. The three approaches vary along a time dimension. The “near-term” model is the most similar to the current model with a specified reporting period of 60–90 days. A “short-term” model extends the transaction reporti

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Henke, Trent S., and John J. Maher. "Government Reporting Timeliness and Municipal Credit Market Implications." Journal of Governmental & Nonprofit Accounting 5, no. 1 (2016): 1–24. http://dx.doi.org/10.2308/ogna-51601.

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ABSTRACT Municipal governments are often very slow in producing and disclosing financial statements, with the average time for filing compulsory statements taking over twice as long as the SEC-mandated time for publicly traded corporations. There are typically no governmental rules or explicit penalties connected with extended financial reporting. We propose this delay in reporting is likely to have negative capital market effects for the municipality and we investigate the credit market consequences of delayed reporting. Our empirical results are consistent with delayed reporting resulting in

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Thèses sur le sujet "Governmental financial reporting"

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Pridgen, Annette Bernice. "Analyzing the financial condition of local governments using the GASB no. 34 governmental financial reporting model /." Full text available from ProQuest UM Digital Dissertations, 2008. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1799142831&SrchMode=1&sid=6&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1258481992&clientId=22256.

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Roberts, Brent L. "A Review of Government Financial Reporting Research Post-GASB 34 and Investigations of GASB 54 Fund Balances." VCU Scholars Compass, 2019. https://scholarscompass.vcu.edu/etd/5839.

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My dissertation consists of three studies. My first study builds a literature review of state and local general-purpose government financial reporting research (including bond and financial condition research) after Governmental Accounting Standards Board (GASB) Statement No. 34’s issuance in 1999. The research referenced shows that reporting information after GASB 34 has, and will, continue to shape governmental financial reporting studies. My second study examines both the rearrangement of governmental fund balance amounts after GASB Statement No. 54 and the factors associated with updated f

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Al-Ketbi, Humaid-Ali. "Government accounting and performance reports in the United Arab Emirates." Thesis, University of South Wales, 2001. https://pure.southwales.ac.uk/en/studentthesis/government-accounting-and-performance-reports-in-the-united-arab-emirates(780976ee-96e2-413c-afb3-9b25e8a594dc).html.

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During the last three decades, financial reporting, performance measurement and accountability for the use of resources by the public sector have received a great deal of attention in numerous countries, especially in the developed world. This study is concerned with exploring these issues in the public sector of the United Arab Emirates (UAE) and, specifically, its central government. Following an initial introductory chapter a detailed analysis of the literature relating to financial reporting and performance measurement in the public sector is undertaken. This is then developed through a de

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King, David Lorne. "Comprehensive Output Measurement: The 'Missing Link' in U.S. Federal Government Performance Reporting." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/25224.

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Performance and accrual-based financial management systems as envisaged in the 1990 Chief Financial Officers (CFO) Act, the 1993 Government Performance and Results Act (GPRA), the 1996 Federal Financial Management Improvement Act (FFMIA) and related legislation have been in place since prior to the turn of the millennium. Nevertheless, although performance has been measured and financial accountability improved in U.S. federal government agencies, there remains a gap in reporting on operational efficiency and effectiveness. This dissertation extends research into performance management to dete

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Newby, Sonja Pont. "Consolidation accounting: a history of the development of financial reporting standard FRS-37 and sector-neutral consolidation accounting for Crown financial reporting by the New Zealand Government." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2006. http://hdl.handle.net/10092/868.

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This thesis provides a narrative account of the development of the sector-neutral financial reporting standard FRS-37: Consolidating Investments in Subsidiaries, applicable to both government and the private sector in the New Zealand institutional setting. The protracted promulgation of this accounting standard over eight years is the research event of interest. New Zealand's overhauled Public Finance Act 1989 introduced a requirement for the Crown to produce accrual consolidated accounts prepared in accordance with GAAP. Consolidation GAAP was vague however and a preferential modified equity

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Zakaria, Abdul-Malik Seidu. "Impact of Fiscal Decentralization on Quality Financial Reporting at the Districts in Ghana." Thesis, Walden University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3706084.

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<p> This study examined the impact of fiscal decentralization on quality financial reporting at the local government level in Ghana. The study is important because it provides development partners with the assurance that Metropolitan, Municipal, and District Assemblies (MMDAs) funds are used for their intended purposes. The study was based on the theory of local public expenditures, which posits that fiscal decentralization may enhance local capacities for service delivery. The key research question examined the extent to which fiscal decentralization has influenced quality financial reporting

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Hurst, Gavin. "The due process of accounting standard setting in Australia : the case of AAS27 : financial reporting by local governments." University of Ballarat, 2003. http://archimedes.ballarat.edu.au:8080/vital/access/HandleResolver/1959.17/14636.

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"This study enquires into the accounting standard system in Australia and questions the appropriateness of its core democratic participatory vehicle, the due process. In doing so it highlights issues associated with self-regulating authorities and their policy making practices. The study is pertinent to the extent it reviews a major paradigm shift within the Australian public sector and more specifically local government financial reporting. Spanning the course of three decades it examines the reasons for such a paradigm shift, the major actors involved, the actual changes made and the effecti

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Mefford, Miriam Seveses. "Balancing Internal Controls with Change Management in the Pacific Military Unit." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/7267.

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Federal government managers were advised to strengthen internal controls; the law dictates attestation of effective management controls, and the internal control program is used to detect risks. However, managers lacked preparatory training, with training being overlooked given the increased responsibilities. Managers are assigned the programmatic role regardless of the lack of program standards in knowledge, skill, and ability. The research questions addressed change management components, concepts, and core qualifications relative to program readiness. The purpose of this single case study w

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Lai, Han-chu, and 賴涵珠. "A Study on the Financial Reporting of Governmental Fixed Assets." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/68fp62.

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碩士<br>靜宜大學<br>會計學系研究所<br>94<br>The first purpose of the study is to understand the standards that the United States, Canada, Australia, New Zealand and International Federation of Accountants set up to account for governmental fixed assets, especially the standards that prescribe the infrastructures. The second purpose of the study is to research the opinions about the Governmental Accounting Statement No.6 by means of interviewing the government auditors, government accountants and scholar and sending the questionnaire to the users and providers of governmental financial statements. The resul

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Kao, Shu-Chuan, and 高淑娟. "Study on Measurement Focus and Financial Reporting in Governmental Accounting." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/35511317656052529766.

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碩士<br>國立臺灣大學<br>會計學系研究所<br>86<br>This study intended to provide an insightful discussion and in-depth understan ding of measurement focus and financial reporting in governmental accounting. Two fundamental concepts that provide the foundation for an accounting model are the measurement focus and the basis of accounting. Measurement focus dete rmines what financial statements are trying to communicate. Generally speaking , there are three types of measurement focus, i.e.,（1）Flow of current financ ial re

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Livres sur le sujet "Governmental financial reporting"

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Gauthier, Stephen J. Governmental accounting, auditing, and financial reporting. Government Finance Officers Association, 2005.

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Gauthier, Stephen J. Governmental accounting, auditing, and financial reporting. Government Finance Officers Association, 2012.

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M, Patton James. An empirical study of governmental financial reporting entity issues. Governmental Accounting Standards Board of the Financial Accounting Foundation, 1987.

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J, Petersen Russell, and Martin Susan Work, eds. Accounting and financial reporting for governmental and nonprofit organizations: Basic concepts. McGraw-Hill, 1991.

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A, RuJoub Mohd, and Listro John P, eds. Accounting and financial reporting for governmental units and not-for-profit organizations. 3rd ed. Kendall/Hunt Pub., 2001.

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Tierney, Cornelius E. Governmental accounting: Procedures and practices, 1985 : a comprehensive study of the financial reporting practices of over 700 governmental units. Elsevier, 1985.

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Paulinic, Justin. Local government financial reporting, 2001. Public Sector Accounting Board, 2001.

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Executive Branch Financial Accountability Reporting Act of 2004: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 2668 to provide for a report of federal entities without annually audited financial statements. U.S. G.P.O., 2004.

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Ingram, Robert W. Financial reporting practices of local governments. Governmental Accounting Standards Board of the Financial Accounting Foundation, 1987.

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Improper payments: Where are truth and transparency in federal financial reporting? : hearing before the Federal Financial Management, Government Information, and International Security Subcommittee the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Ninth Congress, first session, July 12, 2005. U.S. G.P.O., 2006.

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Chapitres de livres sur le sujet "Governmental financial reporting"

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Fradeani, Andrea, Michela Soverchia, and Eldi Metushi. "Digital Governmental Financial Reporting: First Evidence from Italy." In Lecture Notes in Information Systems and Organisation. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-62636-9_14.

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Chan, James L., and Yunxiao Xu. "Government Financial Reporting Standards and Practices." In The International Handbook of Public Financial Management. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_36.

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Coombs, Hugh M., and Mohamad Tayib. "Financial Reporting Practice: A Comparative Study of Local Authority Financial Reports Between the UK and Malaysia." In Comparative Issues in Local Government Accounting. Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4581-1_4.

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Montesinos, Vicente, José Manuel Vela, and Bernardino Benito. "Accounting and Financial Reporting in Spanish Regional Governments: Exploring Similarities and Differences." In International Comparative Issues in Government Accounting. Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-5563-3_12.

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"Governmental Financial Reporting." In Handbook of Governmental Accounting. Routledge, 2008. http://dx.doi.org/10.1201/9781420018172-15.

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Kinnersley, Randall. "Governmental Financial Reporting." In Public Administration and Public Policy. CRC Press, 2008. http://dx.doi.org/10.1201/9781420018172.ch10.

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"Federal Accounting and Financial Reporting .................................... RICHARD FONTENROSE." In Handbook of Governmental Accounting. Routledge, 2008. http://dx.doi.org/10.1201/9781420018172-18.

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"Reporting on the Audits of Governmental Financial Statements." In Audits of State and Local Governments. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119508915.ch9.

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"Financial reporting." In Government at a Glance: Western Balkans. OECD, 2020. http://dx.doi.org/10.1787/a9021841-en.

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Magalhães, Fábio Rodrigues, Carlos Santos, and Augusta da Conceição Santos Ferreira. "Internet Financial Reporting in Local Governments." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1385-9.ch007.

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The aim of this transnational comparative research is to analyze if the practice of disclosure of financial information over the Internet by local governments of MERCOSUR countries has been taken into account to increase the transparency of government. To achieve this objective, it was evaluated, for a sample of 374 local governments, the adoption rate and the extent of the practice of disclosure and it was explored, through of interviews, any reasons related to the involvement of local politicians with this practice. The results indicate a limited number of local governments that adopt this practice of disclosure in MERCOSUR, due to the lack of political will, of human resources, and of demand from citizens due to the almost nonexistent adoption of this disclosure practice in Argentina, Uruguay, and Venezuela. Although Paraguayan data have improved substantially, the analysis of the extent of the practice of IFR to ensure comparability with the first study is restricted to local governments in Brazil.

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Actes de conférences sur le sujet "Governmental financial reporting"

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Karatalov, Omurbek. "Open Economy and Economic Integration within the Framework of Eurasia." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00633.

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The Kyrgyz Republic economy openness is studied within the framework of the Eurasia. Insufficient level of the financial and economic standing of Kyrgyzstan is clarified. Reasons for Governmental regulating use in the area of monetary, tax and budget policy in USA have been set up. Conditions of the development of industrial countries economy are under consideration. The necessity of financialisation of all capital of country is defined. Kyrgyzstan public budget’s permanent deficiency formation reasons are studied. A necessity of integration economic relations development within the framework

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Sulistyowati, Erna, Sjarief Hidajat, Muslimin Muslimin, Agus Masruhin, and Sri Trisnaningsih. "Does The Internet Financial Reporting Reflect The Sustainability Reporting Higher Education." In Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.3-10-2019.2291944.

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Chen, Huifa, Yihong Jiang, Qingliang Tang, and Zhijun Lin. "Notice of Retraction: How to measure financial reporting quality internationally?" In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5882149.

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Jatmiko, Bambang, Nano Prawoto, Rini Puji Astuti, Ristandi Nuhnita Sari, and Kholifah Fil Ardhi. "Application of Government Accounting Standards, Financial Statements Reporting, and Accessibility of Regional Finance Against Accountability for Regional Financial Management (Survey of All SKPDs of Kulon Progo Regency Government)." In Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icaf-19.2019.2.

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Mutiha, Arthaingan Helmina. "The Effect of Accessibility of Internet Financial Reporting on E-Government of Cities/Regencies in West Java." In 3rd International Conference on Vocational Higher Education (ICVHE 2018). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200331.127.

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Tuati, Nonce, D. Manuain, and S. Samadara. "Impact Implementation of Fiscal Decentralization and Regional Government Performance on the Accountability of Financial Reporting in Kupang Regency." In Proceedings of the 1st International Conference on Engineering, Science, and Commerce, ICESC 2019, 18-19 October 2019, Labuan Bajo, Nusa Tenggara Timur, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.18-10-2019.2289975.

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Knackstedt, Ralf, Mathias Eggert, and Stefan Fleischer. "The Legal Perspective on Business to Government Reporting -- A Conceptual Modeling Approach and Its Application in the Financial Sector." In 2012 45th Hawaii International Conference on System Sciences (HICSS). IEEE, 2012. http://dx.doi.org/10.1109/hicss.2012.576.

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Lindskog, Staffan, and Rolf Sjo¨blom. "Radiological, Technical and Financial Planning for Decommissioning of Small Nuclear Facilities in Sweden." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16177.

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On November 1st 2008, a new ordinance came into force in Sweden. It extends the implementation of nuclear liability to all nuclear facilities and companies, regardless of size. The Government has authorized the Swedish Radiation Safety Authority (SSM) to issue further regulation as warranted and appropriate, and commissioned the same Authority to oversee the implementation. Consequently, SSM is presently conducting research in order to establish a basis for the implementation of the ordinance to smaller facilities and enterprises. The goal is to enable finance to be assured in an efficient man

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Novyarni, Nelli, and Imelda Aprileny. "Effect of Competence and Independence of Intern Auditor and Competence of Human Resource on the Quality of Financial Reporting at the Provincial Government and Municipal Government in Jakarta." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.7.

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Rapports d'organisations sur le sujet "Governmental financial reporting"

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Demaestri, Edgardo C., Cynthia Moskovits, and Jimena Chiara. Management of Fiscal and Financial Risks Generated by PPPs: Conceptual Issues and Country Experiences. Inter-American Development Bank, 2018. http://dx.doi.org/10.18235/0001470.

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This paper discusses the main issues concerning sovereign fiscal and financial risks from public–private partnerships (PPPs) with a focus on contingent liabilities (CLs). It is based on the presentations and discussions that took place during the XI Annual Meeting of the Group of Latin American and the Caribbean Debt Management Specialists (LAC Debt Group), held in Barbados in August 2015. The main issues discussed include PPP risks assessment, institutional framework for PPP risk management, and accounting and reporting of CLs generated by PPPs. Six country cases (Chile, Colombia, Costa Rica,

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