Financial Distress of Local Government: A Study on Local Government Characteristics, Infrastructure, and Financial Condition

키워드

참고문헌 (32)

1. Abdullah, S., "Perilaku oportunistik legislatif dalam penganggaran daerah: Bukti empiris atas aplikasi agency theory di sektor publik", Paper presented at the Simposium Nasional Akuntansi IX (2006)
2. Bahnson, P. R., "The sensitivity of failure prediction models to alternative definitions of failure", Advances in Accounting, 10, pp.255~278 (1992)
3. Barth, M. E., "Accruals and the prediction of future cash flows", The Accounting Review, 76(1), pp.27~58 (2001)
4. Brusca, I., "Drivers for the financial condition of Local Government: a comparative study between Italy and Spain", Lex Localis, 13(2), pp.161~ (2015)
5. Chi, L. -C., "Bankruptcy prediction: Application of logit analysis in export credit risks", Australian Journal of Management, 31(1), pp.17~27 (2006)
6. Cohen, S., "Identifying the moderator factors of financial performance in Greek Municipalities", Financial Accountability & Management, 24(3), pp.265~294 (2008)
7. Cohen, S., "Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities", European Journal of Operational Research, 218(1), pp.270~279 (2012)
8. De Janvry, A., "Local electoral incentives and decentralized program performance", Review of Economics and Statistics, 94(3), pp.672~685 (2012)
9. Esteve, M., "Organizational collaboration in the public sector: Do chief executives make a difference?", Journal of Public Administration Research and Theory, 23(4), pp.927~952 (2012)
10. Foster, G., "Financial Statement Analysis" (1986), Prentice-Hall International
11. Gordon, G., "Predicting Financial Distress of Texas Savings and Loans", Southwest Journal of Business and Economics, 6(4), pp.1~6 (1989)
12. Groves, S. M., "Financial indicators for local government", Public Budgeting & Finance, 1(2), pp.5~19 (1981)
13. Gujarati, D., "Basic Econometrics" (2004), The McGraw-Hill Companies
14. Ingram, R. W., "The information in governmental annual reports: A contemporaneous price reaction approach", Accounting Review, 64(2), pp.250~268 (1989)
15. Jones, S., "Predicting firm financial distress: A mixed logit model", The Accounting Review, 79(4), pp.1011~1038 (2004)
16. Jones, S., "Explanators of local government distress", Abacus, 43(3), pp.396~418 (2007)
17. Kahya, E., "Prediction of business failure : A funds flow approach", Managerial Finance, 23(3), pp.64~71 (1997)
18. Kamnikar, J. A., "Assessing a state's financial condition", The Journal of Government Financial Management, 55(3), pp.30~ (2006)
19. Kloha, P., "Developing and testing a composite model to predict local fiscal distress", Public Administration Review, 65(3), pp.313~323 (2005)
20. Langabeer, J., "Predicting financial distress in teaching hospitals", Journal of health care finance, 33(2), pp.84~92 (2005)
21. Lau, A. H. -L., "A five-state financial distress prediction model", Journal of Accounting Research, 25(1), pp.127~138 (1987)
22. Moore, R. K., "Predicting Bankruptcy of Texas Firms by Combining General Economic Data of Texas, National Economic Data, and Financial Data of Firms", Southwest Journal of Business and Economics, 7(2), pp.24~30 (1990)
23. Plummer, E., "GASB No. 34's governmental financial reporting model: Evidence on its information relevance", The Accounting Review, 82(1), pp.205~240 (2007)
24. Pridgen, A. K., "Relevance of GASB No. 34 to financial reporting by municipal governments", Accounting Horizons, 27(2), pp.175~204 (2012)
25. Ritonga, I. T., "Assessing financial condition of local government in Indonesia: an exploration", Public and Municipal Finance, 1(2), pp.37~50 (2012)
26. Stevens, J. M., "Financial indicators dan trends for local governments: A State-based policy", Review of Policy Research, 2(3), pp.407~416 (1983)
27. Sutaryo, Sutopo, B., "Relevansi informasi laporan keuangan cash modified basis: kemampuan rasio keuangan dalam memprediksi status financial distress pemerintah daerah di Indonesia", Paper presented at the Simposium Nasional Akuntansi XV (2012)
28. Sutaryo, Sutopo, B., "Nilai Relevan Informasi Laporan Keuangan Terkait Financial Distress Pemerintah Daerah", Paper presented at the Simposium Nasional Akuntansi XIII (2010)
29. Tinoco, M. H., "Financial distress and bankruptcy prediction among listed companies using accounting, market and macroeconomic variables", International Review of Financial Analysis, 30, pp.394~419 (2013)
30. Turley, G., "A Framework to Measure the Financial Performance of Local Governments", Local Government Studies, 41(3), pp.401~420 (2015)
31. Wallace, W. A., "Accounting policies and the measurement of urban fiscal strain", Research in Governmental and Non-Profit Accounting, 1, pp.181~212 (1985)
32. Ward, T. J., "An empirical study of the incremental predictive ability of Beaver's naive operating flow measure using four-state ordinal models of financial distress", Journal of Business Finance & Accounting, 21(4), pp.547~561 (1994)

관련 논문AI추천