LAUSR

GASB mandatory disclosure rules and municipal bond yield spreads

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1 Published in 2017 at "Review of Quantitative Finance and Accounting"

DOI: 10.1007/s11156-016-0594-9

Abstract: The implementation of the Government Accounting Standards Board’s Statement 45 mandates disclosure of “other post-employment benefits” (OPEB) in a standardized format. The mandate provides an opportunity to analyze noninformation impacts of mandatory disclosures, as key… read more here.

Keywords: mandatory disclosure; yield spreads; disclosure rules; gasb mandatory ... See more keywords