Výsledky vyhledávání - "Alan K. Styles"

Municipal OPEB Contributions: The Roles of Governance Structure, Fiscal, and Socioeconomic Factors During and After the Great Recession

Autor: Alan K Styles, Suzanne Lowensohn, Robert J. Eger, Laurence E. Johnson

Publikováno v: Journal of Governmental & Nonprofit Accounting.

Many governments offer other postemployment benefits (OPEB) to their employees, and discretionary contributions to OPEB plans are important to plan financial well-being. This paper reports a study of municipalities' actual annual contributions to the

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8b75534625d3e770826c7c9fa488172b
https://doi.org/10.2308/jogna-19-012

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Online Availability and Accessibility of Local Government Financial Statements: Is the Public Interest Being Served?

Autor: Beth Y. Vermeer, Alan K. Styles

Publikováno v: Accounting and the Public Interest. 19:57-82

The purpose of this study is to examine the determinants of online availability and the ease of accessibility of U.S. municipality, county, school district, and special district audited financial statements. Using a sample of local governments that p

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c855b2f2c8c8364e813b2e45d9bf557c
https://doi.org/10.2308/apin-52579

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Do local governments present required disclosures for defined benefit pension plans?

Autor: Alan K. Styles, Thomas E. Vermeer, Terry K. Patton

Publikováno v: Journal of Accounting and Public Policy. 31:44-68

Recent well-publicized scandals have highlighted the importance of defined benefit pension plans for state and local governments. Using pension related data for 233 local governments in Michigan and Pennsylvania, we examine whether local governments

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1668a132953042480431c62f92a3706a
https://doi.org/10.1016/j.jaccpubpol.2011.04.002

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Reporting of General Infrastructure Assets under GASB Statement No. 34

Autor: Thomas E. Vermeer, Alan K. Styles, Terry K. Patton

Publikováno v: Accounting Horizons. 25:381-407

SYNOPSIS GASBS No. 34 represents a dramatic shift in the way state and local governments report and present general infrastructure assets. Using Comprehensive Annual Financial Reports for the 50 states, Puerto Rico, and the District of Columbia, we f

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1783b1c6b500b68bac0a18c6a4633cdd
https://doi.org/10.2308/acch-10029

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Are local governments adopting optimistic actuarial methods and assumptions for defined benefit pension plans?

Autor: Alan K. Styles, Terry K. Patton, Thomas E. Vermeer

Publikováno v: Journal of Public Budgeting, Accounting & Financial Management. 22:511-542

Recent news articles about pension funding issues highlight the importance of transparent financial reporting and disclosures for defined benefit pension plans. Using pension-related data for local governments in Michigan and Pennsylvania, we provide

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b75a67e61b6a561985b9dd5597893bd2
https://doi.org/10.1108/jpbafm-22-04-2010-b003

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The disclosure of financial information via the internet by the 100 'most wired' healthcare systems

Autor: Alan K. Styles, William R. Koprowski

Publikováno v: Journal of Public Budgeting, Accounting & Financial Management. 20:387-404

U.S. hospitals face calls for accountability from regulators, professionals, academics and consumers. Transparency and wider dissemination in reporting of financial performance is an integral component of accountability. This paper investigates the e

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::23e1b492904347e7f69bb1541a396a5c
https://doi.org/10.1108/jpbafm-20-03-2008-b007

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The accessibility of financial reporting of u.s. municipalities on the internet

Autor: Alan K. Styles, Mack Tennyson

Publikováno v: Journal of Public Budgeting, Accounting & Financial Management. 19:56-92

In recent years accounting standard setters and professional bodies have issued directives aimed at improving the transparency and accessibility of financial reports compiled by government agencies. This study examines the availability and accessibil

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f63709dce3cce504f278efdd986e85b9
https://doi.org/10.1108/jpbafm-19-01-2007-b003

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Reporting of General Infrastructure Assets under GASBS Statement No. 34

Autor: Thomas E. Vermeer, Terry Patton, Alan K. Styles

Publikováno v: Accounting Horizons.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bbacae600c9f110344fcb8efe16152b0
https://doi.org/10.2308/acch-50045

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Expenditures of Accommodations Tax Revenue: A South Carolina Study

Autor: Alan K. Styles, Calvin Blackwell, John C. Crotts, Stephen W. Litvin

Publikováno v: Journal of Travel Research. 45:150-157

The collection of accommodations taxes, generally paid by nonresident visitors, has become a well-accepted means of raising tax revenues in tourism communities. This article looks at small communities and counties across the State of South Carolina t

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ce6ae7542888b60b619a50ffbaff3616
https://doi.org/10.1177/0047287506291597

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Local Government Compliance with Earmarked Tax Regulation

Autor: John C. Crotts, Calvin Blackwell, Stephen W. Litvin, Alan K. Styles

Publikováno v: Public Finance Review. 34:212-228

This article investigates local governments’ spending of accommodations tax revenues in the state of South Carolina. Although these revenues are partially earmarked for tourism promotion, results show that local governments engage in illegal fiscal

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1166cf6db4c214494ddaae5fa66dec46
https://doi.org/10.1177/1091142105284213

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