“Right on Time”: Determinants of the Timeliness of State Governments’ Financial Reports

• In Event: Efficiency in Government Performance

Brief Overview

We investigate an effect of state budget office’ managerial ability on the timing of the release of its financial report. Timeliness is one of the six qualitative characteristics for enhancing the usefulness of government’s financial reports.

Author

• Sungkyu Jang, Indiana University-South Bend