The rate of expansion and the breadth of COVID‐19 caught the world by surprise. From the
perspective of nonprofit and public entities responsible for service provision, this pandemic …

Purpose Considering the increased financial responsibility of local government (LG), the
impact of global crises and the growing adoption of accrual accounting and common …

During and after the Great Recession, many local governments were compelled to declare
fiscal emergencies, lay off workers, and cut services while others weathered the recession …

The outbreak of the coronavirus pandemic has raised a considerable alarm about issues of
public health and safety. The response to the outbreak, however, has also brought concern …

One of the difficulties faced in the effective and efficient management of public organizations
is the understanding of when the organization is experiencing financial distress …

Since the start of the Great Recession, the issue of fiscal health possesses a prominent
place in the management of local governments. To ensure the government's continuation …

Purpose Identifying tools for predicting fiscally distressed local governments has received
heightened attention following the Great Recession of 2007–2009. Despite the recent …

This chapter explores the matter of how to choose or design systems of measures and
indicators used to assess, and ideally to predict, local governments' fiscal health and fiscal …

Purpose This study aims to analyze whether and how a set of financial ratios calculated on
the basis of financial statement information would allow auditors of Italian local governments …

The research focuses on the impact of the restrictiveness of tax and expenditure limitations
(TELs) on the credit ratings of 566 US municipalities over the 2007-2010 time period. The …