JPBAFM 2017

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Applying Punctuated Equilibrium Theory to Municipal and County Operating and
Capital Budgets …………………………………....................................................................      405
J. Kovari
 
Municipal Audit Committees and Fiscal Policies ……………………............................….     436
J. X. Zhang and K. T. Rich
 
Local Option Sales Taxes and County Rainy Day Funds …............................…………..     367
H. Levine, M. Fudge and G. Propheter
 
Local Government Revenue Forecasting Methods: Competition and Comparison ...    488
D. W. Williams and S. C. Kavanagh
Applying Punctuated Equilibrium Theory to Municipal and County Operating and
Capital Budgets …………………………………....................................................................      405
J. Kovari
 
Municipal Audit Committees and Fiscal Policies ……………………............................….     436
J. X. Zhang and K. T. Rich
 
Local Option Sales Taxes and County Rainy Day Funds …............................…………..     367
H. Levine, M. Fudge and G. Propheter
 
Local Government Revenue Forecasting Methods: Competition and Comparison ...    488
D. W. Williams and S. C. Kavanagh

Volume 29, Number 2, Summer 2017

CONTENTS

REGULAR ARTICLES

Incrementalism and Punctuated Equilibrium in Hungarian Budgeting (1991-2013) ..............................     151

M. SebÅ‘k and T. Berki 

SYMPOSIUM

Capital Management: Advancing Theory and Practice, Part I …...............................................................      181

J.-E (W.) Yusuf and A. Srithongrung 

Capital Management: Advancing Theory and Practice …….............................................................…..…..      182

J.-E (W.) Yusuf and A. Srithongrung 

Post-Recession Policy Diffusion: Local Government Adoption of Build America Bonds .........................      209

R. A. Greer and J. Lee

Collaborative Capital Budgeting in U.S. Local Government ……….........................................................…      230
H. Khalid, D. S.T. Matkin and R. S. Morse

Volume 29, Number 1, Spring 2017

CONTENTS

REGULAR ARTICLES

Earnings Management in Non-Public Companies: The Case of For-Profit Hospice Organizations …………       1

K. Noe, D. A. Forgione, P. C. Smith, and H. Liu

Financial Condition of Enterprise Activities: An Exploration of Seaports ……………………………………………..    20

John Topinka 

Policy Diffusion as a Means for Improving National Budget Systems …………………………………………………    51

C. E. Menifield, L. M. Stewart, C. Clark, and W. P. Stodden 

Experimental Evidence about Deficit Reduction Strategies: Bias in Measuring Tax And Spending 

Preferences …………………...................................................................................................….....................     78

J. Dineen, M. D. Robbins and B. Simonsen

Reforms in Public Sector Accounting and Budgeting in Indonesia (2003-2015): Confusions in 

Implementation ……………..........................................................................................................................    104

T. J. W. Prabowo, P. Leung,and J. Guthrie

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