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Keywords: municipal governments
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Journal Articles
Accounting Horizons (2013) 27 (2): 175–204.
Published: 01 June 2013
...) of municipal governments and whether this information is incremental to that provided by the fund-based, modified-accrual reporting model. Ordered logistic regressions are used to analyze financial data from 2005 for a sample of 409 municipalities that participated in the Government Finance Officers...