北京工商大学学报
(
社会科学版
)摇 摇 摇 摇 2014
年
摇
第
5
期
[
14
]
Baber W R
,
Sen P K. The role of generally ac鄄
cepted reporting methods in the public sector
:
an empirical
test
[
J
]
. Journal of Accounting and Public Policy
,
1984
,
3
(
2
):
91 - 106.
[
15
]
Baber W R. Toward a framework for evaluating the
role of accounting and auditing in political markets
:
the influ鄄
ence of political competition
[
J
]
. Journal of Accounting and
Public Policy
,
1990
,
9
(
1
):
57 - 73.
[
16
]
Carpenter V L
,
Feroz E H. The decision to adopt
GAAP
:
a case study of the commonwealth of Kentucky
[
J
]
.
Accounting Horizons
,
1990
,
4
(
2
):
67 - 78.
[
17
]
Carpenter V L. The influence of political competi鄄
tion on the decision to adopt GAAP
[
J
]
. Journal of Account鄄
ing and Public Policy
,
1991
,
10
(
2
):
105 - 134.
[
18
]
Giroux G
,
McLelland A J. Governance structures
and accounting at large municipalities
[
J
]
. Journal of Ac鄄
counting and Public Policy
,
2003
,
22
(
3
):
203 - 230.
[
19
]
Ingram R W
,
Copeland R M. Municipal account鄄
ing information and voting behavior
[
J
]
. The Accounting Re鄄
view
,
1981
,
56
(
4
):
830 - 843.
[
20
]
Feroz E H
,
Wilson E R. Financial accounting
measures and mayoral elections
[
J
]
. Financial Accountabili鄄
ty & Management
,
1994
,
10
(
3
):
161 - 174.
[
21
]
Carpenter V L
,
Feroz E H. Institutional theory and
accounting rule choice
:
an analysis of four US state
governments蒺 decisions to adopt generally accepted accounting
principles
[
J
]
. Accounting
,
Organizations and Society
,
2001
,
26
(
7 / 8
):
565 - 596.
[
22
]
Chaney B A
,
Copley P A
,
Stone M S. The effect
of fiscal stress and balanced budget requirements on the fun鄄
ding and measurement of state pension obligations
[
J
]
. Jour鄄
nal of Accounting and Public Policy
[
J
]
. 2002
,
21
(
4 / 5
):
287 - 313.
[
23
]
Ingram R W
,
DeJong D V. The effect of regulation
on local government disclosure practices
[
J
]
. Journal of Ac鄄
counting and Public Policy
,
1987
,
6
(
4
):
245 - 270.
[
24
]
Gore A K. The effects of GAAP regulation and
bond market interaction on local government disclosure
[
J
]
.
Journal of Accounting and Public Policy
,
2004
,
23
(
1
):
23 -52.
[
25
]
Raman K K. Financial reporting and municipal
bond rating changes
[
J
]
. The Accounting Review
,
1981
(
4
):
910 - 926.
[
26
]
Copeland R M
,
Ingram R W. The association be鄄
tween municipal accounting information and bond rating chan鄄
ges
[
J
]
. Journal of Accounting Research
,
1982
,
20
(
2
):
275 - 289.
[
27
]
Wescott S H. Accounting numbers and socioeco鄄
nomic variables as predictors of municipal general obligation
bond ratings
[
J
]
. Journal of Accounting Research
,
1984
,
22
(
1
):
412 - 423.
[
28
]
Plummer E
,
Hutchison P D
,
Patton T K. GASB
No. 34蒺s governmental financial reporting model
:
evidence on
its information relevance
[
J
]
. The Accounting Review
,
2007
,
82
(
1
):
205 - 240.
[
29
]
Pridgen A K. Wilder W M. Relevance of GASB
No. 34 to financial reporting by municipal governments
[
J
]
.
Accounting Horizons
,
2013
,
27
(
2
):
175 - 204.
[
30
]
Ingram R W
,
Copeland R M. Municipal market
measures and reporting practices
:
an extension
[
J
]
. Journal
of Accounting Research
,
1982
,
20
(
2
):
766 - 772.
[
31
]
Wilson E R
,
Howard T P. The association between
municipal market measures and selected financial reporting
practices
:
additional evidence
[
J
]
. Journal of Accounting
Research
,
1984
,
22
(
1
):
207 - 224.
[
32
]
Ingram R W. A descriptive analysis of municipal
bond price data for use in accounting research
[
J
]
. Journal
of Accounting Research
,
1985
,
23
(
2
):
595 - 618.
[
33
]
Apostolou N G
,
Giroux G A
,
Welker R B. The
information content of municipal spending rate data
[
J
]
.
Journal of Accounting Research
,
1985
,
23
(
2
):
853 - 858.
[
34
]
Feroz E H
,
Wilson E R. Market segmentation and the
association between municipal financial disclosure and net inter鄄
est costs
[
J
]
. The Accounting Review
,
1992
,
67
(
3
):
480 -495.
[
35
]
Reck J L
,
Wilson E R. Information transparency
and pricing in the municipal bond secondary market
[
J
]
.
Journal of Accounting and Public Policy
,
2006
(
25
):
1 - 31.
[
36
]
Fairchild L M
,
Koch T W. The Impact of state
disclosure requirements on municipal yields
[
J
]
. National
Tax Journal
,
1998
,
51
(
4
):
733 - 753.
[
37
]
Baber W R
,
Gore A K. Consequences of GAAP
disclosure regulation
:
evidence from municipal debt issues
[
J
]
. The Accounting Review
,
2008
,
83
(
3
):
565 - 591.
[
38
]
Banker R D
,
Cooper W W
,
Potter G. A perspec鄄
tive on research in governmental accounting
[
J
]
. The Ac鄄
counting Review
,
1992
,
67
(
3
):
496 - 510.
[
39
]
毛洪涛
,
吉利
.
我国上市公司信息披露理论研究
评估
———
兼论构建上市公司信息披露理论框架
[
J
]
.
会计
研究
,
2005
(
9
):
62 - 68.
[
40
]
李晗
,
张立民
.
非营利组织公共危机救助活动审
计制度安排与创新
———
中国红十字基金会抗震救灾审计
的案例研究
[
J
]
.
审计研究
,
2009
(
3
):
3 - 8.
(
下转第
22
页
)
·41·