Purpose Inflation and federal monetary efforts to control it with interest rate hikes have very
real and overwhelmingly negative consequences on US local governments following the …

We examine the effectiveness of recent federal disclosure regulation aiming to improve
transparency in the $4 trillion municipal bond market. Governments fail to disclose material …

Understanding Municipal Fiscal Health provides an in-depth assessment of the fiscal health
of cities throughout the United States. The book examines the tools currently available to …

IMPACT This paper finds that the political influence of a local mayor on the appointment of
the chief administrative officer (CAO) has a negative influence on the financial outcomes of …

This study aims to advance our knowledge about the role of accrual accounting regimes in
financial decision-making process at Higher Education Institutions. The advantages of …

We examine the impact of credit guarantees on credit ratings and bond finance costs in
China's municipal corporate bond market using regression models and random forest …

Urban governments are responsible for their performance in providing goods and services
to citizens (Jacob & Henrick, 2013; McDonald, 2015). Yet, any number of external shocks, or …

To analyze the effects of competition and the forms of government on the utilization of
business incentives at the local government level, this study focuses on two major …

Financial reports are important for business activity. From these financial reports, we can see
transactions that are carried out at any time. Besides, it can be easier to calculate finances …

A discussion of the public finances of local governments is incomplete without appropriate
attention to the fiscal rules and institutions established to ensure sustainable public finance …