Developing a Government Reporting Taxonomy

Neal M. Snow; Jacqueline L. Reck

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Developing a Government Reporting Taxonomy

机译：制定政府报告分类法

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The municipal bond market is a $3.7 trillion market with approximately 75 percent of the market held by private investors (SEC 2012). Municipal bondholders and potential buyers do not have the same level of information as those investors choosing to invest in public companies. This inequity is, in part, the result of poor data accessibility. Frequently the data provided are in a format that does not allow easy comparison across governments or over time. To increase comparability and consistency in government reporting we build a government financial reporting taxonomy using the empirical approach. The completed taxonomy has 194 terms that cover financial statements filed by municipalities. Expert analysts and preparers in government reporting reviewed the completed taxonomy. This study has implications for the municipal reporting market and those entities that regulate them by providing a validated municipal government financial reporting taxonomy.

机译：市政债券市场规模为3.7万亿美元，约占私人投资者市场的75％（SEC 2012）。市政债券持有人和潜在购买者所拥有的信息水平与选择投资上市公司的那些投资者不一样。这种不平等部分是由于数据可访问性差造成的。通常，所提供的数据格式不允许跨政府或随时间推移轻松进行比较。为了提高政府报告的可比性和一致性，我们使用经验方法建立了政府财务报告分类法。完整的分类法包含194个术语，涵盖市政当局提交的财务报表。政府报告中的专家分析人员和准备人员审查了完整的分类法。这项研究对市政报告市场以及通过提供经过验证的市政政府财务报告分类法进行规范的实体具有影响。

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来源
《Journal of information systems》 |2016年第2期|49-81|共33页
作者
Neal M. Snow; Jacqueline L. Reck;
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作者单位

Lehigh University;

University of South Florida;

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原文格式 PDF
正文语种 eng
中图分类
关键词
taxonomy; government reporting; government financial statements; creditors;

机译：分类;政府报告;政府财务报表;债权人;

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机译：财务信息作为当地政府单位做出决策的基础：目的 - 试图确定在理性决策方面报告领土政府单位的重要性。设计/方法/方法 - 关于领土政府单位财务报告的主题文学和法律行为分析。调查结果 - 领土政府单位制定的金融和预算报告包含大量缺点，并不总是提供做出正确决定的目的。原创性/值 - 指示应用新工具的可能性，这些工具将以领土政府为单位提供准确和雄厚的管理目标。关键词：信息，决策，报告，任务报告

Developing a Government Reporting Taxonomy

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