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政大典藏 > College of Social Science > International Program in Asia-Pacific Studies\n(IMAS/IDAS) > Articles > Item 140.119/120949

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/120949

Title:	Municipal Government Financial Reporting: Administrative and Ethical Climate
Authors:	Sanders, George Sanders, G.;柏門;J. West 柏門 Berman, Evan M. West, Jonathan P.
Contributors:	亞太博
Date:	1994
Issue Date:	2018-11-20 17:18:02 (UTC+8)
Abstract:	This article examines financial disclosure in U.S. cities. It considers factors that affect the level of municipal financial disclosure, in particular the effect of administrative factors. It finds that participation in the Government Finance Officers Association Certificate of Excellence in Financial Reporting program, and the Chief Financial Officer`s familiarity with the activities of the Governmental Accounting Standards Board are positively associated with more disclosure. These latter factors are interpreted as measures of professionalism and are furthered by the adoption of municipal codes of ethics which stress openness and responsiveness to stakeholder interests. Such general policies are indirectly associated with heightened levels of financial disclosure. Financial disclosure is also associated with city size and demands from capital markets.
Relation:	Journal of Public Budgeting & Finance, Vol.14, No.2, pp.65-78
Data Type:	article
DOI link:	https://doi.org/10.1111/1540-5850.01007
DOI:	10.1111/1540-5850.01007
Appears in Collections:	[International Program in Asia-Pacific Studies\n(IMAS/IDAS)] Articles

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