... incentives deployed by state and local governments. The case further analyzes Annual Comprehensive Financial Reports to assess the impact of the Foxconn project on governments' financial condition. This case is intended for courses with a governmental accounting component. It is scalable, and instructors can...

... voters, creditors, higher levels of government, and employees, as well as in municipalities with strong mayors. As such, this study contributes to the literature on governmental accounting manipulation. For instance, Costello, Petacchi, and Weber (2014) find that states transfer money into the general...