Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues

By William R. Baber, Angela K. Gore. 2008

134 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/b3702913c137db7fe3da544fc7b68d1ab5c1d0a6

Citations in the corpus

• Accounting Restatements, Governance and Municipal Debt Financing (2013, unknown): “Moreover, state accounting requirements can proxy for other forms of state oversight that potentially influence municipal financial reporting practices and procedures (Baber and Gore 2008).”
• Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital (2009, unknown): “…impact of the 1964 Securities Act Amendments, the 1999 Eligibility Rule for the OTC Bulletin Board, the 1992 revision of executive compensation disclosure rules, or the regulations concerning municipal debt issues (e.g., Lo 2003; Bushee and Leuz 2005; Greenstone et al. 2006; Baber and Gore 2008).”