- The economic consequences of GASB financial statement disclosure🔍
- The Economic Consequences of GASB Financial Statement ...🔍
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- GASB Responds to Financial Accounting Foundation's Post ...🔍
- The economic consequences of GASB financial ...🔍
- GASB impacts liability bottom line—again🔍
- Michael Dambra on LinkedIn🔍
- The impact of governmental accounting standards on public|sector ...🔍
The Economic Consequences of GASB Financial Statement ...
The economic consequences of GASB financial statement disclosure
We find that counties disclosing their pension liabilities for the first time reduce public welfare and labor expenses.
This difference in pre-GASB 68 reporting allows us to isolate the effect of financial statement disclosure by comparing the changes in ...
The Economic Consequences of GASB Financial Statement ...
We examine whether Governmental Accounting Standards Board (GASB) financial statement disclosure alters local governments' economic decision- ...
GASB 68 covers the reporting of pension obligations, which are an economically important item for many municipalities. • GASB 68 put the net pension ...
The economic consequences of GASB financial statement disclosure
Dambra, Michael & Even-Tov, Omri & Naughton, James P., 2023. "The economic consequences of GASB financial statement disclosure," Journal of Accounting and ...
[PDF] The Economic Consequences of GASB Financial Statement ...
We examine whether Governmental Accounting Standards Board (GASB) financial statement disclosure influence local governments' economic decision-making.
The economic consequences of GASB financial statement disclosure
By Michael Dambra, Omri Even-Tov and James P. Naughton; Abstract: We examine whether Governmental Accounting Standards Board (GASB) financial statement ...
The Economic Consequences of GASB Financial Statement ...
We examine whether Governmental Accounting Standards Board (GASB) financial statement disclosure alters local governments' economic decision-making.
The Economic Consequences of GASB Financial Statement ... - SSRN
October 2022. Abstract. We examine whether Governmental Accounting Standards Board (GASB) financial statement disclosure alters local governments' economic ...
The Economic Consequences of GASB Financial Statement ...
Users demand even more assurances where acquisition of foreign operation is involved considering the complexity and the underlined risks in such transactions.
GASB Responds to Financial Accounting Foundation's Post ...
“The GASB welcomes the overall conclusion in the PIR report that Statements 3 and 40 continue to provide reliable and decision-useful information about deposit ...
GASB 103, Financial Reporting Model Improvements - BDO USA
The new definition of nonoperating revenues and expenses, for example, will greatly reduce diversity in practice among governments and enable ...
The economic consequences of GASB financial ... - Altmetric
The economic consequences of GASB financial statement disclosure. Published in. Journal of Accounting & Economics, April 2023. DOI, 10.1016/j.jacceco ...
The economic consequences of GASB financial statement disclosure
This item has been withdrawnTake me to the home page. ScholarSpace is the institutional repository for the University of Hawaiʻi at Mānoa and is maintained ...
Summary - Statement No. 11 - GASB
The flow of financial resources measurement focus does not, however, report an operating statement effect for the issuance and repayment of operating debt.
GASB impacts liability bottom line—again | MASC
The Governmental Accounting Standards Board Statement 75 will affect some local government's financial statements similar to how GASB 68 changed disclosure ...
Michael Dambra on LinkedIn: The Economic Consequences of ...
I am excited to share that my paper "The Economic Consequences of GASB Financial Statement Disclosure” with Michael Dambra and Jim Naughton has been ...
The impact of governmental accounting standards on public-sector ...
Although GASB 67/68 only change financial reporting and acknowledge specifically that funding is outside their scope, we find, for 100 large ...
Duncan Lamont on X: "RT @JohnRalfe1: "The economic ... - X.com
RT @JohnRalfe1: "The economic consequences of GASB financial statement disclosure" https://t.co/nasoKK9tzH Very interesting piece showing h…
GASB's 2024 Priorities Include New Rules on Financial Reporting ...
The GASB's rules aim to enable governments to provide a simpler narrative that both sophisticated professionals and ordinary citizens can ...