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- W3124356369 abstract "This article examines the association between state regulation of accounting practices and municipal borrowing costs. The results demonstrate that stringent accounting regulations do have an effect on borrowing costs after abstracting the effect of other explanatory variables. The direction of the observed effect is difficult to assess due to presence of multicollinearity in the model. However, lower borrowing costs are suggested by the analysis." @default.
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- W3124356369 date "1984-01-01" @default.
- W3124356369 modified "2023-09-23" @default.
- W3124356369 title "State Regulation of Accounting Practices and Municipal Borrowing Costs" @default.
- W3124356369 hasPublicationYear "1984" @default.
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