Why municipalities fail: Implications for uncertainty disclosures

Amanda W. Beck , Mary S. Stone
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引用次数: 6

Abstract

Why Nations Fail (Acemoglu and Robinson 2012), a book widely and favorably reviewed by the business press (MacLeod 2013), identifies political and economic factors that allow some jurisdictions to prosper while other, often geographically and culturally similar, jurisdictions languish. The book's propositions are based on detailed case studies of countries across time and continents. The study summarized here follows a similar approach by relying on hand-collected evidence of municipalities that failed in the sense they ceased to exist as separate legal entities.1 This evidence is used as a basis for identifying misconceptions about governments as going concerns, redefining what it means for a government to be a going concern, suggesting ways to improve disclosures related to going concern uncertainty (as redefined), and identifying questions for future policy-relevant research.

市政当局失败的原因:不确定性披露的含义
《为什么国家会失败》(Acemoglu和Robinson,2012年)一书受到了商业媒体的广泛好评(MacLeod,2013年),该书确定了一些政治和经济因素,这些因素使一些司法管辖区得以繁荣,而其他通常在地理和文化上相似的司法管辖区却举步维艰。这本书的主张是基于对不同时间和大洲的国家的详细案例研究。这里总结的这项研究采用了类似的方法,依靠手工收集的市政当局的证据,这些市政当局在作为独立法律实体而不复存在的意义上失败了。1这些证据被用作识别对政府作为持续经营企业的误解的基础,重新定义政府成为持续经营企业意味着什么,建议如何改进与持续经营不确定性相关的披露(如重新定义的),并为未来的政策相关研究确定问题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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