國立虎尾科技大學 |

The Impact of Audited Financial Statements on Local Governments : = Evidence from US School Districts.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	The Impact of Audited Financial Statements on Local Governments :/
其他題名:	Evidence from US School Districts.
作者:	Dong, Qingkai.
面頁冊數:	1 online resource (89 pages)
附註:	Source: Dissertations Abstracts International, Volume: 84-10, Section: A.
Contained By:	Dissertations Abstracts International84-10A.
標題:	Finance. -
電子資源:	click for full text (PQDT)
ISBN:	9798379412951

The Impact of Audited Financial Statements on Local Governments : = Evidence from US School Districts.
Dong, Qingkai.

The Impact of Audited Financial Statements on Local Governments :Evidence from US School Districts. - 1 online resource (89 pages)

Source: Dissertations Abstracts International, Volume: 84-10, Section: A.

Thesis (Ph.D.)--Columbia University, 2023.

Includes bibliographical references

This paper investigates whether the audited financial statements of US independent school districts affect the districts' public provision of education services. Exploiting an increase in the regulatory threshold that exempts the school districts from preparing audited financial statements after 2015, I compare the newly exempted school districts with those that have never been exempted and those that have always been exempted. I find that the newly exempted school districts experience deteriorating financial and academic performance, population outflows, housing price decreases, and shrinking local tax revenues after the threshold increase. The evidence suggests that audited financial statements enhance the functioning of school districts.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798379412951Subjects--Topical Terms:

559073
Finance.
Subjects--Index Terms:

Financial statementsIndex Terms--Genre/Form:

554714
Electronic books.

The Impact of Audited Financial Statements on Local Governments : = Evidence from US School Districts.
LDR:02160ntm a22003977 4500 001 1145237
005 20240618081756.5
006 m o d
007 cr mn ---uuuuu
008 250605s2023 xx obm 000 0 eng d
020 $a 9798379412951
035 $a (MiAaPQ)AAI30417922
035 $a AAI30417922
040 $a MiAaPQ $b eng $c MiAaPQ $d NTU
100 1 $a Dong, Qingkai. $3 1470490
245 1 4 $a The Impact of Audited Financial Statements on Local Governments : $b Evidence from US School Districts.
264 0 $c 2023
300 $a 1 online resource (89 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertations Abstracts International, Volume: 84-10, Section: A.
500 $a Advisor: Rajgopal, Shivaram.
502 $a Thesis (Ph.D.)--Columbia University, 2023.
504 $a Includes bibliographical references
520 $a This paper investigates whether the audited financial statements of US independent school districts affect the districts' public provision of education services. Exploiting an increase in the regulatory threshold that exempts the school districts from preparing audited financial statements after 2015, I compare the newly exempted school districts with those that have never been exempted and those that have always been exempted. I find that the newly exempted school districts experience deteriorating financial and academic performance, population outflows, housing price decreases, and shrinking local tax revenues after the threshold increase. The evidence suggests that audited financial statements enhance the functioning of school districts.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2024
538 $a Mode of access: World Wide Web
650 4 $a Finance. $3 559073
650 4 $a Educational administration. $3 1148465
653 $a Financial statements
653 $a Local governments
653 $a School districts
653 $a Education services
653 $a Academic performance
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
690 $a 0514
690 $a 0508
710 2 $a Columbia University. $b Business. $3 1179075
710 2 $a ProQuest Information and Learning Co. $3 1178819
773 0 $t Dissertations Abstracts International $g 84-10A.
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30417922 $z click for full text (PQDT)