Private equity's biggest backers are public pension plans. Sometimes held up as an elite
private contracting setting,'the $4.5 trillion private equity industry2 is actually funded in …

We examine the effect of uncertainty shocks on the level of fiscal guidance–the guidance
issued by governments on the expected evolution of the fiscal and economic outlook …

Borrowing from capital markets has a long history in US urban government. With federal
authorities withdrawing fiscal support since the 1980s, US cities have become more …

Recurring news reports' about state and local governments facing unfunded public sector
pension obligations raise concerns among policy makers, 2 scholars, 3 and the general …

The purpose of this article is to present the ability of convergence in budgeting and control
mechanisms between Private and Public Sectors, based on the standardization of financial …

The paper aims at reporting the results from the application of modern analytical tools in
public accounting systems within public sector budgeting and controlling process. The …

La investigación tuvo como objetivo determinar el nivel de incidencia del control simultaneo
en la ejecución presupuestal de los gobiernos locales de Lima Norte en el año 2018, lo cual …

Essa pesquisa investigou a probabilidade de ocorrência de accounting gimmicks nos
gastos sociais da região Centro-Oeste brasileira. Com uma especificidade singular, os …

We examine the effect of dissemination on transaction costs in the municipal bond market by
exploiting a regulatory change that made municipal credit rating information prepared by two …

The upcoming changes following the mandatory implementation of IPSAS in public entities,
as well as those of the wider public sector and the corporate social responsibility of public …