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A Review Of Government Financial Reporting Research Post-Gasb 34 And Investigations Of Gasb 54 Fund Balances, Brent L. Roberts
A Review Of Government Financial Reporting Research Post-Gasb 34 And Investigations Of Gasb 54 Fund Balances, Brent L. Roberts
Theses and Dissertations
My dissertation consists of three studies. My first study builds a literature review of state and local general-purpose government financial reporting research (including bond and financial condition research) after Governmental Accounting Standards Board (GASB) Statement No. 34’s issuance in 1999. The research referenced shows that reporting information after GASB 34 has, and will, continue to shape governmental financial reporting studies.
My second study examines both the rearrangement of governmental fund balance amounts after GASB Statement No. 54 and the factors associated with updated fund balance categories. My pooled ordinary least squares (OLS) regressions show that pre-standard “unreserved” fund balances had …