Journal of Public Budgeting, Accounting & Financial Management: Volume 30 Issue 1

Erratum

Hidden treasure: a study of unclaimed property management by state government

Darrin Wilson, Derek Slagle

Unclaimed property is an important part of state government operations, yet very little research has been conducted on the function of returning unclaimed property to owners or…

Do donors respond to discretionary accounting information consolidation?

Benedikt Quosigk, Dana A. Forgione

The purpose of this paper is to investigate donor responses to discretionary accounting information consolidation. Nonprofit (NP) financial statement consolidation discretion…

Can health benefit outcomes benefit public health budget professionals

Phillip Candreva, Robert Eger

To assist in achieving cost effective health care allocations in a collective choice setting, the purpose of this paper is to illustrate the use of a tool not common in the public…

The potential effects of the social costs from alcohol consumption on state financial condition

Daniel Hummel

Most of the literature on the topic of alcohol consumption and externalities related to it identify adverse effects. The effects of these possible externalities on government…

Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012

Catherine Plante, Linda Ragland

The purpose of this paper is to add to the stream of research examining the difference between the amount of taxes waived for nonprofit hospitals and the amount of charity care…

Self-selection bias or decision inertia? Explaining the municipal bond “competitive sale dilemma”

Gao Liu

Although most empirical studies find that competitive bidding can reduce the interest cost, the municipal bond primary market is dominated by negotiating offerings. The purpose of…