Capital charging and asset revaluations: New choices in governmental financial reporting?
Tài liệu tham khảo
Aiken, 1994, parliamentary Sovereignty and Valuation Accruals: Uncongenial Conventions, Financial Accountability & Management, 10, 17, 10.1111/j.1468-0408.1994.tb00002.x
Ball, 1986, Shares, Bonds, Treasury Notes and Inflation: Historical Returns 1974–1985, Australian Journal of Management, 11, 117, 10.1177/031289628601100201
Boston, 1991
Chay, 1993, Historical Rates of Return to Equities, Bonds, and the Equity Risk premium: New Zealand Evidence, Pacific Accounting Review, 5, 27
Dimson, 1982, Calculating the Cost of Capital, Long Range Planning, 15, 112, 10.1016/0024-6301(82)90125-X
Federal Accounting Standards Advisory Board, 1994, Cost of Capital Project, FASB News, 1
Government Accounting Standards Board, 1987, Concepts Statement No. 1
Government Accounting Standards Board, 1990, Statement No. 11
Goldschmidt, 1991, A Managerial Approach to Costing Fixed Assets in Health Care Organizations: The Role of Depreciation and Interest, Health Care Management Review, 16, 55
Hartman, 1990, One Thousand Points of Light Seeking a Number: A Case Study of Congressional Budget Office's Search for a Discount Rate Policy, Journal of Environmental Economics and Management, 18, 3, 10.1016/0095-0696(90)90034-V
Ibbotson, 1988
Johnson, 1987
McCulloch, 1991, A Charge for Government Departments, Accountants Journal, 70, 21
McCulloch, 1993, New Zealand Leads in Government Management Reform, Government Accountants Journal, 52, 27
McCulloch, 1992, Accounting in the Context of Public Sector Management Reform, Financial Accountability & Management, 8, 7, 10.1111/j.1468-0408.1992.tb00137.x
Miller, 1977, Debt and Taxes, Journal of Finance, 32, 261, 10.2307/2326758
Modigliani, 1958, The Cost of Capital, Corporation Finance and the Theory of Investment, American Economic Review, 48, 261
Modigliani, 1963, Taxes and The Cost of Capital: A Correction, American Economic Review, 53, 433
New Zealand Society of Accountants, 1991
New Zealand, 1993, Financial Statements of the Government of New Zealand for the Year Ended 30 June 1993
New Zealand Society of Accountants, 1987
New Zealand Society of Accountants, 1987, Public Sector Accounting Statement No. 1
Scott, 1990, Reform of the Core Public Sector: the New Zealand Experience, Goverance, 3, 138, 10.1111/j.1468-0491.1990.tb00112.x
Treasury Department, 1993
Task Force, 1993
Wellington City Council, 1993