Journal of Public Budgeting, Accounting & Financial Management: Volume 30 Issue 4

Innovative austerity management: How city managers create slack for innovation in times of fiscal stress

Tom Overmans

The purpose of this paper is to uncover the right type of organizational slack for innovation. It examines how city managers conceive slack, and how they create slack to…

The development of a government cash forecasting model

Iskandar Iskandar, Roger Willett, Shuxiang Xu

Government cash forecasting is central to achieving effective government cash management but research in this area is scarce. The purpose of this paper is to address this…

Municipal response to the Great Recession: Evidence from small- to medium-sized cities in Georgia and Florida

Cary Christian, Jonathan Bush

The purpose of this paper is to examine the impact of the Great Recession on small- to medium-sized municipalities within the states of Georgia and Florida using a newly developed…

Capital spending in local government: Providing context through the lens of government-wide financial statements

William C. Rivenbark, Whitney Afonso, Dale J. Roenigk

The purpose of this paper is to understand the impact of the Great Recession on the capital assets being depreciated and the capital assets condition ratio for the governmental…

The effect of GAAP conformity on pension underfunding

Julia Y. Davidyan, Tammy R. Waymire

The purpose of this paper is to examine the association between conformity with generally accepted accounting principles (GAAP) indicated by Governmental Accounting Standards…

Does financial advisor quality improve liquidity and issuer benefits in segmented markets? Evidence from the municipal bond market

Kenneth Daniels, Jack Dorminey, Brent Smith, Jayaraman Vijayakumar

Using a unique sample of about 563,000 competitively bid municipal revenue bonds with financial advisors issued during the period 1998–2012, the purpose of this paper is to…