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Journal articles on the topic 'Municipal finance Victoria Accounting'

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Published: 10 December 2022
Last updated: 29 January 2023

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1

Carnegie, Garry D. "Pastoral accounting in pre‐Federation Victoria." Accounting, Auditing & Accountability Journal 8, no. 5 (December 1995): 3–33. http://dx.doi.org/10.1108/09513579510103245.

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2

López, Dennis M., and Kevin T. Rich. "Geographic distance and municipal internal control reporting." Advances in Accounting 36 (March 2017): 40–49. http://dx.doi.org/10.1016/j.adiac.2016.08.003.

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3

Baber, William R., Angela K. Gore, Kevin T. Rich, and Jean X. Zhang. "Accounting restatements, governance and municipal debt financing." Journal of Accounting and Economics 56, no. 2-3 (November 2013): 212–27. http://dx.doi.org/10.1016/j.jacceco.2013.08.003.

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4

Shinkareva, Olga. "Federal public finance accounting standard “Employee Payments”." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 1, 2020): 5–10. http://dx.doi.org/10.33920/med-17-2007-01.

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The article is devoted to the analysis of the Federal Accounting Standard of Public Finance “Payments to Personnel”, which will be applied in the conduct of accounting and reporting from January 1, 2021, including medical state and municipal institutions. The article considers the main provisions of this standard — peculiarities of recognition and evaluation of objects of personnel benefits accounting, termination of their recognition, as well as disclosure of information on objects of personnel benefits accounting in accounting financial statements. This standard is compared with the International Public Sector Financial Reporting Standard 39 “Employee Benefits”
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5

Kalotay, Andrew, and Leslie Abreo. "Municipal bond insurance: identifying the best payment plan." Journal of Risk Finance 18, no. 1 (January 16, 2017): 48–54. http://dx.doi.org/10.1108/jrf-06-2016-0082.

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Purpose The volume of municipal bond insurance declined dramatically following the financial crisis of 2008. Insurance now is making a gradual comeback. Two related considerations complicate identification of the best insurance plan. One is the current practice in the municipal market of issuing callable bonds with an above-market coupon; such bonds are very likely to be refunded. The other is that the cost of insurance may depend on when the bonds are refunded. This paper shows how contemporary fixed income analytics can be applied to identifying the best payment plan. Design/methodology/approach When the structure of the bond issue is fixed, the benefit from insurance is simply in the increase in proceeds from the better pricing. The debt service is adjusted to incorporate the cashflows associated with insurance. The optimum time of refunding depends on the adjusted cashflows. The effective insurance cost is the difference between the present value of the debt service with and without the adjustment for insurance payments. Findings The timing of refunding is a critical determinant of which premium payment plan is the best deal. For a given bond structure, the likelihood of refunding favors plans that are contingent on that event. Originality/value The paper proposes an analytically rigorous approach to identifying the most cost-effective bond insurance plan. The findings are relevant to participants in municipal finance, including issuers and their advisors, underwriters and bond insurance companies.
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6

Parmentier, Marie-Agnès. "When David Met Victoria." Family Business Review 24, no. 3 (May 10, 2011): 217–32. http://dx.doi.org/10.1177/0894486511408415.

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This article seeks to understand how distinctive family brands are created. Recent studies in family business have focused on the benefits for a firm to be known as family owned or family controlled. Few studies have paid attention to the distinct meanings stakeholders associate with a given family or to how that family comes to have those associations in the eyes of external stakeholders. Based on a case study of one of the entertainment industry’s most successful family brands—The Beckhams—four practices conducive to building brand distinctiveness and brand visibility are identified.
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7

Johnson, Lynn A. "An investigation of pricing behavior in the municipal audit market." Accounting Forum 25, no. 1 (March 2001): 89–101. http://dx.doi.org/10.1111/1467-6303.00057.

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8

BANDYOPADHYAY, SATI P., and JENNIFER L. KAO. "Note on Self-Selection of Auditors in the Municipal Sector*." Accounting Perspectives 9, no. 2 (June 2010): 139–56. http://dx.doi.org/10.1111/j.1911-3838.2010.00008.x.

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9

Jacobs, Kerry. "Beyond commercial in confidence: accounting for power privatisation in Victoria." Accounting, Auditing & Accountability Journal 22, no. 8 (October 23, 2009): 1258–83. http://dx.doi.org/10.1108/09513570910999300.

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10

Williams, David J., and Jennifer R. Warfe. "THE CHARITIES SECTOR IN VICTORIA -CHARACTERISTICS AND PUBLIC ACCOUNTABILITY*." Accounting & Finance 22, no. 1 (February 25, 2009): 55–71. http://dx.doi.org/10.1111/j.1467-629x.1982.tb00130.x.

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11

METCALF, GILBERT E. "THE ROLE OF FEDERAL TAXATION IN THE SUPPLY OF MUNICIPAL BONDS: EVIDENCE FROM MUNICIPAL GOVERNMENTS." National Tax Journal 44, no. 4.1 (December 1, 1991): 57–70. http://dx.doi.org/10.1086/ntj41788922.

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12

de Silva Lokuwaduge, Chitra S. "Editorial Volume 16 Issue 2. March 2022." Australasian Business, Accounting and Finance Journal 16, no. 2 (2022): 1–2. http://dx.doi.org/10.14453/aabfj.v16i2.1.

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This Special Issue is based on selected papers from the Environmental Social and Governance (ESG) and Sustainability Conference (2021). This is the second ESG conference held by Victoria University Business School (VUBS) and the Institute of Sustainable Industries and the Liveable Cities (ISILC) of Victoria University, Melbourne, Australia.
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13

Sedmihradská, Lucie. "Inter-Municipal Cooperation in the Czech Republic: A Public Finance Perspective." NISPAcee Journal of Public Administration and Policy 11, no. 2 (December 1, 2018): 153–70. http://dx.doi.org/10.2478/nispa-2018-0017.

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Abstract Inter-municipal cooperation (IMC) in the Czech Republic is common and flexible and is generally viewed as a means to reduce problems related to the highly fragmented local government structure. The paper utilizes financial and accounting data of public entities to evaluate the character and magnitude of inter-municipal cooperation in the Czech Republic. It concludes that the extent of public services provided based on the service contracts or through institutionalized forms of IMC is quite limited and that the majority of the IMC is somewhat informal and soft , e.g. exchange of experience and ad-hoc projects.
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14

Rich, Kevin T., Brent L. Roberts, Joseph M. Wall, and Jean X. Zhang. "Toward an understanding of year-over-year changes in municipal management discussion and analysis disclosures." Advances in Accounting 54 (September 2021): 100548. http://dx.doi.org/10.1016/j.adiac.2021.100548.

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15

Van Horne, James C. "Call risk in municipal bonds." Journal of Portfolio Management 13, no. 2 (January 31, 1987): 53–57. http://dx.doi.org/10.3905/jpm.1987.409089.

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16

Arak, Marcelle, Raj Daryanani, Philip Fischer, and Laurie Goodman. "The municipal-treasury futures spread." Journal of Futures Markets 7, no. 4 (August 1987): 355–71. http://dx.doi.org/10.1002/fut.3990070402.

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17

Sadowska, Beata, and Konrad Kochanski. "Accounting of Municipal Sector Entities in Polish Scientific Articles." EUROPEAN RESEARCH STUDIES JOURNAL XXIV, Issue 4B (November 1, 2021): 16–28. http://dx.doi.org/10.35808/ersj/2619.

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18

ANDERSON, JOHN E. "TAX INCREMENT FINANCING: MUNICIPAL ADOPTION AND GROWTH." National Tax Journal 43, no. 2 (June 1, 1990): 155–63. http://dx.doi.org/10.1086/ntj41788833.

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19

FORTUNE, PETER. "MUNICIPAL BOND YIELDS: WHOSE TAX RATES MATTER?" National Tax Journal 41, no. 2 (June 1, 1988): 219–33. http://dx.doi.org/10.1086/ntj41788723.

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20

Baber, William R., and Angela K. Gore. "Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues." Accounting Review 83, no. 3 (May 1, 2008): 565–92. http://dx.doi.org/10.2308/accr.2008.83.3.565.

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We compare characteristics of municipal debt issues in states that mandate GAAP for municipalities with issues in states that impose no annual financial disclosure requirements. Cross-sectional comparisons indicate that the use of public (versus private) debt is greater, and municipal debt costs are 14 to 25 basis points lower, in states where GAAP is mandated. Moreover, municipalities in states that impose the GAAP requirement realize lower debt costs following the effective date of the regulation. These results suggest that GAAP requirements reduce municipal borrowing costs. More generally, the evidence indicates that financial reporting regulation reduces contracting costs between borrowers and lenders.
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21

Nejadmalayeri, Ali, Sheri Faircloth, Jeanne Wendel, and Surya Chelikani. "GASB mandatory disclosure rules and municipal bond yield spreads." Review of Quantitative Finance and Accounting 49, no. 2 (August 4, 2016): 379–405. http://dx.doi.org/10.1007/s11156-016-0594-9.

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22

GORDON, ROGER H., and GILBERT E. METCALF. "DO TAX-EXEMPT BONDS REALLY SUBSIDIZE MUNICIPAL CAPITAL?" National Tax Journal 44, no. 4.1 (December 1, 1991): 71–79. http://dx.doi.org/10.1086/ntj41788923.

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23

HOLTZ-EAKIN, DOUGLAS. "UNOBSERVED TASTES AND THE DETERMINATION OF MUNICIPAL SERVICES." National Tax Journal 39, no. 4 (December 1, 1986): 527–32. http://dx.doi.org/10.1086/ntj41788631.

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24

SWENSON, CHARLES W. "SOME PRELIMINARY EVIDENCE ON TAX-EXEMPT MUNICIPAL LEASING." National Tax Journal 41, no. 4 (December 1, 1988): 573–77. http://dx.doi.org/10.1086/ntj41788761.

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25

FORTUNE, PETER. "TAX-EXEMPT BONDS REALLY DO SUBSIDIZE MUNICIPAL CAPITAL!" National Tax Journal 51, no. 1 (March 1, 1998): 43–54. http://dx.doi.org/10.1086/ntj41789310.

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26

Brooks, Leah, Yosh Halberstam, and Justin Phillips. "Spending within Limits: Evidence from Municipal Fiscal Restraints." National Tax Journal 69, no. 2 (June 2016): 315–52. http://dx.doi.org/10.17310/ntj.2016.2.03.

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27

Abakah, Alex Annan. "Local religious beliefs and municipal bond market outcomes." Financial Management 49, no. 2 (May 7, 2019): 447–71. http://dx.doi.org/10.1111/fima.12271.

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28

HARRIS, LAWRENCE E., and MICHAEL S. PIWOWAR. "Secondary Trading Costs in the Municipal Bond Market." Journal of Finance 61, no. 3 (May 16, 2006): 1361–97. http://dx.doi.org/10.1111/j.1540-6261.2006.00875.x.

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29

Grover, Richard, Marek Walacik, Olga Buzu, Tugba Gunes, Marija Raskovic, and Umit Yildiz. "Barriers to the use of property taxation in municipal finance." Journal of Financial Management of Property and Construction 24, no. 2 (August 5, 2019): 166–83. http://dx.doi.org/10.1108/jfmpc-10-2018-0059.

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Purpose This study aims to present the findings from a series of case studies that examine the problems faced by countries seeking to introduce value-based recurrent property taxes to replace the ones levied on the basis of area or inventory value. It identifies that two of the most significant barriers are the absence of comprehensive list of taxable properties and inadequate data on transaction prices. Both of these can be overcome with sufficient resources, but this raises the question as to why governments are reluctant to do so, in spite of the advantages of such a change. Design/methodology/approach The paper makes particular use of case studies of Moldova, Poland, Serbia and Turkey, which have explored the potential of introducing value-based recurrent property taxes and the issues they have faced. The case studies have been produced by participant observers who have had the opportunity to examine developments over long periods of time. The case studies are set against a wider statistical analysis of the role of recurrent property taxes in tax systems. Findings Putting in place comprehensive systems for registering properties and recording their characteristics and systematically collecting data on transaction prices require significant investment over a long period of time. This requires commitment on behalf of governments. Governments may be reluctant to support this because of the opposition such reforms can face unless confronted with compelling fiscal or external pressures to act. Research limitations/implications The issues identified are the ones that many countries seeking to introduce value-based recurrent property taxes will face and puts forward how they can be tackled. The case study countries are middle-income ones with relatively well-developed infrastructure, which low-income countries may lack. Practical implications The solutions to overcoming the barriers to value-based recurrent property taxes encountered in the case study countries are the ones that are applicable to many other countries, who can learn from their experience. Originality/value The paper provides a perspective on overcoming the issues encountered in introducing value-based property taxes from the viewpoint of those who have been involved in working out ways of overcoming them and so provides insight that is a useful addition to the literature.
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30

Naparst, Harold. "Quantitative Analysis of Municipal Advance Refundings." Journal of Portfolio Management 20, no. 1 (October 31, 1993): 82–87. http://dx.doi.org/10.3905/jpm.1993.409466.

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31

FAIRCHILD, LISA M., and TIMOTHY W. KOCH. "THE IMPACT OF STATE DISCLOSURE REQUIREMENTS ON MUNICIPAL YIELDS." National Tax Journal 51, no. 4 (December 1, 1998): 733–53. http://dx.doi.org/10.1086/ntj41789365.

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32

BRAZER, HARVEY E., and THERESE A. McCARTY. "INTERACTION BETWEEN DEMAND FOR EDUCATION AND FOR MUNICIPAL SERVICES." National Tax Journal 40, no. 4 (December 1, 1987): 555–66. http://dx.doi.org/10.1086/ntj41788695.

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33

FEENBERG, DANIEL R., and JAMES M. POTERBA. "WHICH HOUSEHOLDS OWN MUNICIPAL BONDS? EVIDENCE FROM TAX RETURNS." National Tax Journal 44, no. 4.1 (December 1, 1991): 93–103. http://dx.doi.org/10.1086/ntj41788925.

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34

LOVELY, MARY E., and MICHAEL J. WASYLENKO. "STATE TAXATION OF INTEREST INCOME AND MUNICIPAL BORROWING COSTS." National Tax Journal 45, no. 1 (March 1, 1992): 37–52. http://dx.doi.org/10.1086/ntj41788945.

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35

QUIGLEY, JOHN M., and DANIEL L. RUBINFELD. "PRIVATE GUARANTEES FOR MUNICIPAL BONDS: EVIDENCE FROM THE AFTERMARKET." National Tax Journal 44, no. 4.1 (December 1, 1991): 29–39. http://dx.doi.org/10.1086/ntj41788920.

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36

Galper, Harvey, Kim Rueben, Richard Auxier, and Amanda Eng. "Municipal Debt: What Does it Buy and Who Benefits?" National Tax Journal 67, no. 4 (December 2014): 901–24. http://dx.doi.org/10.17310/ntj.2014.4.07.

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37

Bronshtein, Gila, and Christos A. Makridis. "The Declining Insurance Benefit in the Municipal Bond Market." National Tax Journal 73, no. 1 (March 1, 2020): 115–56. http://dx.doi.org/10.17310/ntj.2020.1.04.

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38

Kihn, John. "The Financial Performance of Low-Grade Municipal Bond Funds." Financial Management 25, no. 2 (1996): 52. http://dx.doi.org/10.2307/3665989.

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39

Pridgen, Annette K., and W. Mark Wilder. "Relevance of GASB No. 34 to Financial Reporting by Municipal Governments." Accounting Horizons 27, no. 2 (December 1, 2012): 175–204. http://dx.doi.org/10.2308/acch-50377.

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SYNOPSIS The Governmental Accounting Standards Board issued Statement No. 34, creating a new accrual-based financial reporting model. This study examines whether information from this model is associated with the default risk (a proxy for fiscal distress) of municipal governments and whether this information is incremental to that provided by the fund-based, modified-accrual reporting model. Ordered logistic regressions are used to analyze financial data from 2005 for a sample of 409 municipalities that participated in the Government Finance Officers Association award program. This study extends the work of Plummer et al. (2007) to municipal governments. In addition to the financial position indicator variable (total net assets/total revenues) examined by Plummer et al. (2007), this study provides evidence of the relevance of three other financial indicators (change in net assets/total net assets; total liabilities/total assets; and current assets/current liabilities). We also find that these accrual-based indicators provide information incremental to the fund-based model and that one fund-based measure (total fund balances/total fund revenues) also provides information incremental to the accrual indicator. These results are consistent with perceptions of regulators and others who expect accrual accounting to be a better measure of the economic costs of running a government than the traditional fund-based model. Data Availability: Contact the authors.
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40

Druzhilovskaya, E. S. "Modern features of accounting for borrowing costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (December 1, 2021): 34–41. http://dx.doi.org/10.33920/med-17-2112-03.

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Accounting for borrowing costs is undoubtedly relevant for many modern organizations. It should be noted that from this year a new federal public finance accounting standard (FAS PF) “Borrowing costs” came into force. This standard establishes updated accounting rules for borrowing costs for state (municipal) budgetary and autonomous institutions (including healthcare institutions). These rules are analyzed in this article. The research methods were analysis and synthesis, grouping method, comparison, analogy method, logical approach, systemic approach. On the basis of the research carried out, the article systematizes the types and definitions of borrowing costs provided for by the above-named federal standard. As a result, the author presents a categorical apparatus in the indicated area. In addition, the article analyzes the most important features of accounting for borrowing costs and provides examples that explain these features. The results of the study can be useful to a wide range of readers interested in the problems of modern accounting, including accounting for borrowing costs of state (municipal) budgetary and autonomous institutions (in particular, healthcare institutions), and can also be applied in the practical work of the accounting departments of these institutions and in higher education process.
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41

Edmonds, Christopher T., Ryan D. Leece, Beth Y. Vermeer, and Thomas E. Vermeer. "The Information Value of Qualified and Adverse Audit Reports: Evidence from the Municipal Sector." AUDITING: A Journal of Practice & Theory 39, no. 1 (February 1, 2020): 21–41. http://dx.doi.org/10.2308/ajpt-52564.

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SUMMARY This study investigates whether qualified/adverse audit opinions on the fairness of the financial statements impact market yields for city/county general obligation bonds. Although state and local governments represent a significant part of the U.S. economy, the value of external assurance in this market is questionable given the untimely nature of municipal audit reports. We find evidence consistent with municipal bond market participants penalizing counties and local governments with qualified/adverse audit opinions for both primary market issuances and secondary trading. For example, in a propensity score matched sample, we find that, on average, primary market yields are higher by 34 higher basis points for municipalities receiving qualified/adverse audit opinions. Our primary market findings hold for two matched samples (attribute and propensity score), a within-sample analysis, and a number of robustness tests. The results suggest that municipal investors value the information content of an independent audit report. Data Availability: Data are available from the public sources cited in the text.
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42

Ingram, Robert W. "A Descriptive Analysis of Municipal Bond Price Data for Use in Accounting Research." Journal of Accounting Research 23, no. 2 (1985): 595. http://dx.doi.org/10.2307/2490828.

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43

Hamilton, Thomas R., Scott E. Hein, and Timothy W. Koch. "The pricing of municipal bond index futures." Journal of Futures Markets 14, no. 5 (August 1994): 575–96. http://dx.doi.org/10.1002/fut.3990140506.

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44

Jensen, Kevan L., and Jeff L. Payne. "The Introduction of Price Competition in a Municipal Audit Market." AUDITING: A Journal of Practice & Theory 24, no. 2 (November 1, 2005): 137–52. http://dx.doi.org/10.2308/aud.2005.24.2.137.

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We examine the effects of deregulation that introduced price competition in a municipal audit market. In 1993 Florida removed the competitive bidding restriction that prohibited disclosure of pricing information in the initial stages of auditor selection. This change led to significant shifts in the audit market from Big 6 firms toward established non-Big 6 firms in the municipal market and reduced audit fees. If quality increases with auditor office experience in a given industry, then our results also suggest that the primary effect of introducing price competition was to make quality audits more affordable.
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45

Lopes, Luciana Suarez, and Anne Gerard Hanley. "Alice in Accounting Land: The Adventure of Two Economic Historians in Accounting Records of the 19th Century." Revista Contabilidade & Finanças 25, spe (December 2014): 355–63. http://dx.doi.org/10.1590/1808-057x201411540.

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This article aims to share our experience of working with São Paulo's municipal budgets published during the 19th century and discuss the difficulties of using this kind of source to analyze the municipal public finance from a historical perspective. The budget laws published draw the researcher's attention because they are abundant and relatively easy to work with, providing a huge documentary set that may be used as a means for studies in the fields of economic history, political history, and cultural history within the imperial period. These laws are printed, therefore, readable, and easily accessible through the digital web portal Acervo Histórico da Assembleia Legislativa do Estado de São Paulo Historical Collection of the São Paulo State Legislative Assembly]. They detail the origins and destinations of public resources, municipality by municipality, allowing the researcher to reconstruct the financial life of municipalities, identifying changes in time and space of the fortunes of the 19th-century São Paulo state communities. However, may we really trust these budgets? Conversations and collaborations between two researchers showed that these accessible, readable, and abundant sources are not as appropriate as they seem at first glance. This article reports our troubled and even contradictory journey into the world of municipal public accounting, in order to detail our findings and provide a warning on these sources. A comparative methodology between budget laws and handwritten balance sheets was used at time intervals of 1, 2, and 3 years, in search of correlations and adjustment patterns between budgeted and spent amounts of money. Our experience has shown that budget laws do not have much in common with the actual financial experience of municipalities within the imperial period, therefore, they are not the most appropriate sources to know the financial daily life in the 19th-century São Paulo state villages.
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46

Otrusinová, Milana, and Eliška Pastuszková. "Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 7 (2013): 2593–602. http://dx.doi.org/10.11118/actaun201361072593.

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This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards government organizational units, self-governing territorial units and allowance organizations. The objective of the paper is to describe the transformation process from state accounting to accrual principle accounting in the Czech Republic and to identify the main problems associated with the introduction of accrual principle. Authors summarize these key problems with the use of questionnaire survey results at the municipal level in the Czech Republic. According to the research presented in this paper, the ongoing reform has not provided the intended transparency of accounting in selected entities and these tend to have an impression of their efforts being wasted by doing unnecessary work. Drawing on the above facts, approaches to the public finance accounting reform by central authorities and municipalities are different. However, we can say that the reform was launched to improve the situation of users of financial statements and had been needed for many years because public sector accounting regulations were incomplete and non-uniform.
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47

Douthett, Edward B., Jonathan E. Duchac, and Arthur Petzel. "The Constitutionality of Uncompensated §179D(d)(4) Allocations by State, Local, and Municipal Government Building Owners." ATA Journal of Legal Tax Research 16, no. 1 (July 1, 2018): 1–16. http://dx.doi.org/10.2308/jltr-52126.

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ABSTRACT Internal Revenue Code §179D provides accelerated tax deductions to building owners that invest in energy efficient building improvements. However, the value of this incentive for government building owners is limited as these entities are tax exempt. §179D(d)(4) allows state and local governments to realize a portion of these benefits by transferring their §179D deductions to a qualified, taxable, private sector entity in exchange for compensation. This compensation can be used to reduce the governmental entity's cost of energy efficient investments, allowing them and, ultimately, taxpayers to benefit from this incentive. In practice, disagreement exists over a governmental entity's right to compensation in exchange for §179D(d)(4) transfers. These differences have become more visible in recent years, resulting in policy changes by state and local governments, and litigation by state agencies that had not been compensated for these transfers. We contribute to this debate by reviewing and evaluating (1) the arguments against providing compensation in exchange for §179D(d)(4) transfers, (2) the state constitutionality of uncompensated §179D(d)(4) transfers, and (3) recent litigation and policy changes. Our analysis finds little support for arguments against compensated transfers, and a reasonable argument that compensated transfers may be required under most state constitutions.
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48

Vitaliano, Donald F. "Estimation of the Return on Capital in Municipal Water Systems." National Tax Journal 58, no. 4 (December 2005): 685–96. http://dx.doi.org/10.17310/ntj.2005.4.04.

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49

Downing, Chris, and Frank Zhang. "Trading Activity and Price Volatility in the Municipal Bond Market." Journal of Finance 59, no. 2 (March 25, 2004): 899–931. http://dx.doi.org/10.1111/j.1540-6261.2004.00652.x.

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50

Roden, Peyton Foster. "Activity and Bond Rating in the Negotiated Municipal Bond Market." Financial Management 17, no. 4 (1988): 12. http://dx.doi.org/10.2307/3665762.

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