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Self-Report Accuracy in Local Economic Development Programs
Economic Development Quarterly ( IF 1.077 ) Pub Date : 2020-07-07 , DOI: 10.1177/0891242420937800
Bill Farley 1
Affiliation  

Local economic development programs are primarily aimed at increasing employment and tax revenues. Data on these programs are collected through self-report surveys conducted by the International City Managers Association and others. This study evaluates predictors of accurate self-reporting. Using agency theory as a theoretical framework, the study measures the quantity of internal reporting components and the quality of financial reporting and evaluates how these are associated with accurate self-reporting. As a control, the condition of the local economy is also evaluated. The findings indicate a statistically significant relationship between the quality of financial reporting and the strength of a local economy with accurate self-reporting. Recommendations to improve research in this area are for the Government Finance Officers Association and the International City Managers Association to work together, with the former creating standards for reporting on local economic development programs and the latter aligning its survey with these standards.



中文翻译:

地方经济发展计划的自我报告准确性

地方经济发展计划的主要目的是增加就业和税收。这些计划的数据是通过国际城市管理者协会和其他机构进行的自我报告调查收集的。这项研究评估了准确的自我报告的预测因素。使用代理理论作为理论框架,该研究测量了内部报告组件的数量和财务报告的质量,并评估了这些组件与准确的自我报告之间的关系。作为控制,还评估了当地经济的状况。调查结果表明,财务报告的质量与具有准确自我报告功能的当地经济实力之间存在统计学上的显着关系。

更新日期:2020-07-07
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