A perspective on research in governmental accounting

Article Abstract:

The current state of the field of governmental accounting research is reviewed. Recent contributions to this field of knowledge from the studies of Feroz and Wilson and Deis and Giroux are discussed. Feroz and Wilson's research explored market segmentation in relation to municipal financial disclosure and net interest costs. Deis and Giroux's study investigated the determinants of audit quality in the public sector. Both studies appear in the Jul 1992 issue of 'The Accounting Review.' Although these studies are welcome additions to existing government accounting knowledge, this field has yet to receive sufficient research attention. There is a great need for researchers in accounting to become more responsive to the problems in the accounting and auditing profession.

Models, Financial analysis

---

SEC disclosure regulation and management perquisites

Article Abstract:

The joint effect of perquisite disclosure regulations and enforcement policies on salaries and bonuses given to chief executive officers is examined. The study's hypothesis states a shift in compensation from perquisites to monetary compensation has occurred because of the combined effects of the IRS policy of taxing perquisites as income and the SEC perquisite disclosure requirement. The changes in real compensation are assessed using a regression model. The hypothesis is supported by the findings.

Laws, regulations and rules, Compensation and benefits, Executives, Executive compensation, United States. Securities and Exchange Commission

---

Similar abstracts:

• Abstracts: An empirical comparison of published replication research in Accounting, Economics, Finance, Management and Marketing
• Abstracts: A review and classification of empirical research in operations management. Measurement issues in empirical research: improving measures of operations strategy and advanced manufacturing technology
• Abstracts: Locally rational decision making: the distracting effect of information on managerial performance
• Abstracts: Strategy: an introduction. Managerial activity theory and the education of general managers. Marketing strategy in corporate context
• Abstracts: An interactionist perspective on newcomer socialization rates

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.