An empirical analysis of theories on factors influencing state government accounting disclosure

Article Abstract:

A politico-economic model that reveals factors that influence state government accounting disclosure was developed. Based on theoretical and empirical work in public choice and political science, factors were categorized as socioeconomic, political system, characteristics of the bureaucracy and other external demands and constraints. Testing was done using the standard goodness-of-fit criteria and indicated that the model provides an adequate framework for explaining factors that affect disclosure choices.

Models, Disclosure statements (Accounting), State government, Goodness-of-fit tests

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An empirical analysis of the factors influencing call decisions of local government bonds

Article Abstract:

Possible political and economic factors that affect call decisions concerning local government bonds are examined. These factors include size of the bond issue, years to maturity, level of political competition, form of government and improvements in the bond rating since the first issuance. Findings suggest that the information asymmetry between issuers and lenders in municipal bonds may be one reason why call provisions are included in municipal bonds. Other results are discussed.

Options (Finance), Municipal bonds

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Using accounting data to measures the economic performance of firms

Article Abstract:

Accounting data help fulfill the needs of economist for measures of business performance. Accounting reports are the only source of corporate financial information that is systematically compiled and publicly available. Economists use firm performance measurements for several purposes, such as in developing antitrust policy and in setting prices of natural monopolies. It is therefore worthwhile for accounting researchers to consider economics as an area of academic work.

Editorial, Finance, Profits, Accounting, Economic research, Corporations, Corporate finance, Corporate profits

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