The Timeliness of State and Local Governments by GASB: An Evaluation of Efficacy of Financial Reports

  • Seyam A
  • Hinners A
  • Freire L
  • et al.
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Abstract

… Therefore, GASB considers timeliness as one of the most important characteristics that financial report information is expected to possess in order to transmit information effectively, with relevance, understandability, reliability, and comparability …

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Seyam, A., Hinners, A., Freire, L., & Parbat, V. (2016). The Timeliness of State and Local Governments by GASB: An Evaluation of Efficacy of Financial Reports. Journal of Accounting & Marketing, 5(3). https://doi.org/10.4172/2168-9601.1000184

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