Capital Asset Reporting and Information Use in U.S. Counties

Jiseul Kim and Carol Ebdon

Municipal Finance Journal, 2022, vol. 43, issue 1, 47 - 65

Abstract: This study uses analyses of annual comprehensive financial reports and interviews to explore capital asset reporting policies and management practices in 40 U.S. counties. It considers similarities and differences in accounting and financial reporting practices across governments, as well as how information is managed and used in decision making.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ucp:munifj:doi:10.1086/mfj43010047

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