Journal of Public Budgeting, Accounting & Financial Management: Volume 24 Issue 3
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 MusumeciGASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a…
Citizen perceptions of general-purpose and special district governments: A comparative analysis
Larita J. Killian, Kimdy LeSpecial districts comprise over 40% of local governments, prompting debate on the merits of general versus special entities. Previous research focused on relative cost-efficiency…
Two accounting standard setters: Divergence continues for nonprofit organizations
Mary Fischer, Treba MarshThe ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals, fund-raising…
The sheriff of nottingham𡀙s favorite tax: How local option sales taxes exacerbate budgetary inequalities between local governments
Patrick J. McHugh, G. Jason JolleyThis 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 shop and…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi