JPBAFM 2017

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Subcategories

                                                                                                    REGULAR ARTICLES
Towards Enhancing Tax Abatement Transparency: Reviewing the Promises and Limitations of
GASB 77 .........................................................................................................................................................         439
G. Propheter
 
Enhanced Enforcement Outcomes through a Responsive Regulation Approach to Sales Tax
Enforcement ...................................................................................................................................................         464
C. Christian
 
Raising Local Revenue: The Use and Adequacy of VoluntaryProperty Taxes in Arkansas ...................        498
K. U. Hoffman and J. Y. Howard
                                                                      HEALTHCARE & NONPROFIT ORGANIZATIONS SECTION
Nonprofit Lobby Expense Reporting ..............................................................................................................      522
E. E. Harris, R. D. Leece and D. G. Neely 
                                                                                     REGULAR ARTICLES
Local Sales Tax Adoption in U.S. Counties: Internal and External Forces ..............................................       289
J. Shon and Y. Hou
 
The Determinants of Success in Local Earmarking: The Case of New York City Council Discretionary
Expense Grants ...............................................................................................................................................      319
Y. Wu and D. W. Williams
 
                                                                                            SYMPOSIUM
 
Capital Management: Advancing Theory and Practice, Part II .....................................................................     346
J.-E (W.) Yusuf and A. Srithongrung
 
Have The GASB No. 34 Infrastructure Reporting Requirements Affected State Highway Spending? ......    347
J. Kim and C. Ebdon
 
Does Money Matter for Infrastructure Outcomes? TheEffects of Public Infrastructure Finance on State
Infrastructure Quality ...........................................................................................................................................    375
C. Chen 

Volume 29, Number 2, Summer 2017

CONTENTS

REGULAR ARTICLES

Incrementalism and Punctuated Equilibrium in Hungarian Budgeting (1991-2013) ..............................     151

M. SebÅ‘k and T. Berki 

SYMPOSIUM

Capital Management: Advancing Theory and Practice, Part I …...............................................................      181

J.-E (W.) Yusuf and A. Srithongrung 

Capital Management: Advancing Theory and Practice …….............................................................…..…..      182

J.-E (W.) Yusuf and A. Srithongrung 

Post-Recession Policy Diffusion: Local Government Adoption of Build America Bonds .........................      209

R. A. Greer and J. Lee

Collaborative Capital Budgeting in U.S. Local Government ……….........................................................…      230
H. Khalid, D. S.T. Matkin and R. S. Morse

Volume 29, Number 1, Spring 2017

CONTENTS

REGULAR ARTICLES

Earnings Management in Non-Public Companies: The Case of For-Profit Hospice Organizations …………       1

K. Noe, D. A. Forgione, P. C. Smith, and H. Liu

Financial Condition of Enterprise Activities: An Exploration of Seaports ……………………………………………..    20

John Topinka 

Policy Diffusion as a Means for Improving National Budget Systems …………………………………………………    51

C. E. Menifield, L. M. Stewart, C. Clark, and W. P. Stodden 

Experimental Evidence about Deficit Reduction Strategies: Bias in Measuring Tax And Spending 

Preferences …………………...................................................................................................….....................     78

J. Dineen, M. D. Robbins and B. Simonsen

Reforms in Public Sector Accounting and Budgeting in Indonesia (2003-2015): Confusions in 

Implementation ……………..........................................................................................................................    104

T. J. W. Prabowo, P. Leung,and J. Guthrie

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