Matches in SemOpenAlex for { <https://semopenalex.org/work/W3122552645> ?p ?o ?g. }
Showing items 1 to 68 of
68
with 100 items per page.
- W3122552645 endingPage "620" @default.
- W3122552645 startingPage "572" @default.
- W3122552645 abstract "The finances of many states, cities, and other localities are in dire straits. In this Article, we argue that partial responsibility for this situation lies with the outdated and ineffective financial reporting regime for public entities. Ineffective reporting has obscured and continues to obscure the extent of municipal financial problems, thus delaying or even preventing corrective actions. Worse, ineffective reporting has created incentives for accounting gimmicks that have directly contributed to the dramatic decline of public sector finances. Fixing the reporting regime is thus a necessary first step toward fiscal recovery. We provide concrete examples of advisable changes in accounting rules and advocate for institutional changes, particularly Securities and Exchange Commission involvement, that we hope will lead to better public accounting rules generally." @default.
- W3122552645 created "2021-02-01" @default.
- W3122552645 creator A5049130968 @default.
- W3122552645 creator A5084102610 @default.
- W3122552645 date "2015-03-01" @default.
- W3122552645 modified "2023-10-07" @default.
- W3122552645 title "Fixing Public Sector Finances: The Accounting and Reporting Lever" @default.
- W3122552645 hasPublicationYear "2015" @default.
- W3122552645 type Work @default.
- W3122552645 sameAs 3122552645 @default.
- W3122552645 citedByCount "1" @default.
- W3122552645 countsByYear W31225526452019 @default.
- W3122552645 crossrefType "journal-article" @default.
- W3122552645 hasAuthorship W3122552645A5049130968 @default.
- W3122552645 hasAuthorship W3122552645A5084102610 @default.
- W3122552645 hasConcept C10138342 @default.
- W3122552645 hasConcept C121955636 @default.
- W3122552645 hasConcept C128769094 @default.
- W3122552645 hasConcept C136264566 @default.
- W3122552645 hasConcept C144133560 @default.
- W3122552645 hasConcept C147859227 @default.
- W3122552645 hasConcept C162324750 @default.
- W3122552645 hasConcept C163867264 @default.
- W3122552645 hasConcept C2776034101 @default.
- W3122552645 hasConcept C29122968 @default.
- W3122552645 hasConcept C34447519 @default.
- W3122552645 hasConcept C544937707 @default.
- W3122552645 hasConceptScore W3122552645C10138342 @default.
- W3122552645 hasConceptScore W3122552645C121955636 @default.
- W3122552645 hasConceptScore W3122552645C128769094 @default.
- W3122552645 hasConceptScore W3122552645C136264566 @default.
- W3122552645 hasConceptScore W3122552645C144133560 @default.
- W3122552645 hasConceptScore W3122552645C147859227 @default.
- W3122552645 hasConceptScore W3122552645C162324750 @default.
- W3122552645 hasConceptScore W3122552645C163867264 @default.
- W3122552645 hasConceptScore W3122552645C2776034101 @default.
- W3122552645 hasConceptScore W3122552645C29122968 @default.
- W3122552645 hasConceptScore W3122552645C34447519 @default.
- W3122552645 hasConceptScore W3122552645C544937707 @default.
- W3122552645 hasIssue "3" @default.
- W3122552645 hasOpenAccess W3122552645 @default.
- W3122552645 hasRelatedWork W1525067017 @default.
- W3122552645 hasRelatedWork W1577683880 @default.
- W3122552645 hasRelatedWork W1768248779 @default.
- W3122552645 hasRelatedWork W1929627469 @default.
- W3122552645 hasRelatedWork W1933520636 @default.
- W3122552645 hasRelatedWork W1981860889 @default.
- W3122552645 hasRelatedWork W1993773071 @default.
- W3122552645 hasRelatedWork W2011133454 @default.
- W3122552645 hasRelatedWork W2037504805 @default.
- W3122552645 hasRelatedWork W2186971348 @default.
- W3122552645 hasRelatedWork W2273976366 @default.
- W3122552645 hasRelatedWork W2554332386 @default.
- W3122552645 hasRelatedWork W2750218549 @default.
- W3122552645 hasRelatedWork W2883637286 @default.
- W3122552645 hasRelatedWork W3114853029 @default.
- W3122552645 hasRelatedWork W3122142071 @default.
- W3122552645 hasRelatedWork W3122248930 @default.
- W3122552645 hasRelatedWork W3139770198 @default.
- W3122552645 hasRelatedWork W57746678 @default.
- W3122552645 hasRelatedWork W765566270 @default.
- W3122552645 hasVolume "62" @default.
- W3122552645 isParatext "false" @default.
- W3122552645 isRetracted "false" @default.
- W3122552645 magId "3122552645" @default.
- W3122552645 workType "article" @default.