Purpose The study aims to explore a retrospective overview of the Journal of Public
Budgeting, Accounting and Financial Management, a prestigious international journal in the …

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

Purpose Nonprofit organizations rely on earned income, government funding, charitable
donations and investment income to support numerous programs and services for the public …

Purpose The role of local authorities is crucial in addressing the essential needs of
communities, and they possess the right to impose property taxes on all properties within …

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 …

This study aims to determine the effects of government size, fiscal capacity, fiscal distress,
and legislature size on accrual manipulation in local government financial reporting. The …

Understanding fiscal health, also commonly referred to as financial condition, is key to
sound decision making and the proper functioning of local government. Nonetheless there is …

It is di□ fficult to find someone who has not heard about the Puerto Rico, Detroit, Michigan,
or Orange County, California, bankruptcies. While guides for responsibly managing …

Scholars have long debated whether home rule powers help improve municipal financial
well‐being; however, a consensus has yet to be reached. This study advances the home …

Theoretical background: In the literature on finance there are findings which examine
reasons for the fiscal distress of units of the public sector, including local governments …