عنوان انگلیسی مقاله:

Assessing the Relationship Between Objective and Subjective Measures of Fiscal Condition Using Government Wide Statements

ترجمه عنوان مقاله: ارزیابی رابطه بین معیارهای عینی و ذهنی شرایط مالی با استفاده از صورت های مالی دولتی

رشته: حقوق و تجارت الکترونیک

سال انتشار: 2013

تعداد صفحات مقاله انگلیسی: 22 صفحه

منبع: Public Financial Publications

نوع فایل: pdf

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چکیده مقاله

Government Accounting Standards Board (GASB) Statement 34 has been in effect for a decade yet there is limited research examining government-wide financial reporting data. This study builds on our ability to delve into the fiscal condition of Wisconsin counties during the Great Recession. The principal aims of the research are: (1) expand on works utilizing GASB 34 reporting requirements; (2) report on county administrators perceptions of fiscal condition; and (3) examine the relationship between subjective and objective measures of fiscal condition. We find little evidence that objective fiscal condition indices are related to subjective administrative assessments of fiscal condition.

 

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