US local governments mandatory and voluntary financial reporting
Project Description
Local governments in the US voluntarily report their financial information to the Census Bureau, and are also required to do so if they spend federal grants above a certain threshold. This dual reporting system is unique compared to corporate reporting, where usually only one type of reporting is observed. This allows for studying if local governments report differently under different reporting environments. The next question is when and why governments do this.
DONG, Qingkai
Course type
Applicant's Roles
1. Manually collect data;
2. Clean data;
3. Document facts and patterns;
4. Summarize data construction and empirical analysis.
Applicant's Learning Objectives
1. To gain familiarity with empirical research in accounting and economics
2. To learn how to approach a research question empirically.
3. To understand how to document empirical results in a clear manner.
4. To learn about the financial reporting regulations that apply to US local governments.
5. To learn about financial reporting items.
Complexity of the project