Section 202 housing for the elderly : hearing before the Subcommittee on Housing and Community Development of the Committee on Banking, Finance, and Urban Affairs, House of Representatives, Ninety-seventh Congress, second session, March 11, 1982.

Mode of access: Internet.

Report on strengthening federal credit management /

Item 854

Life-cycle costing manual for the Federal Energy Management Program : a guide for evaluating the cost effectiveness of energy conservation and renewable energy projects for new and existing federally owned and leased buildings and facilities /

"Issued originally December 1980 ; revised May 1982 ; revised November 1987."

Resource management.

Title from cover.

Review guide, grantees financial management systems.

Mode of access: Internet.

National Conference on the Financial Management Needs of Local Government : local government financial management capacity sharing program.

Dec. 1978.

Contract finance for program managers.

Mode of access: Internet.

Management audit boards and commissions.

"September 2011."

Municipal finance series /

Section 1. Municipal revenue sources. -- Section 2. Budget request. -- Section 3. Operating budget. -- Section 4. Appropriation ordiance. -- Section 5. Tax levy ordinance. -- Section 6. Truth in taxation, all taxing districts. -- Section 7. Monthly reports. -- Section 8. Annual reports. -- Section 9. Chart of accounts. -- Section 10. Municipal budget officer.

Core competencies in financial management for information technology personnel implementing financial systems in the federal government.

A joint project of the Chief Financial Officers Council and the Joint Financial Management Improvement Program.

Travel system requirements : federal financial management system requirements.

"JFMIP-SR-99-9."

Review of management controls of the District of Columbia Government, July 1958; report to the Congress of the United States,

Mode of access: Internet.

Federal financial management directory.

Mode of access: Internet.

Earnings management in response to the introduction of the Australian gold tax

Earnings from gold mining in Australia remained tax-exempt for almost seven decades until January 1, 1991. In the early 1980s, rapid economic prosperity induced by escalated gold prices brought the Australian gold-mining industry under intense political scrutiny. Using a variant of the modified Jones model, this paper provides evidence of significant downward earnings management by Australian gold-mining firms, which is consistent with their attempts to mitigate political costs during the period from June 1985 to May 1988. In contrast, test of earnings management over a similar period in a control sample of Canadian gold-mining firms produced insignificant results. Further, empirical results are robust to several sensitivity tests performed. During the period from June 1988 to December 1990, the Australian firms were found to have engaged in economic earnings management. This is consistent with the sample firms' incentive of maximizing economic earnings immediately prior to the introduction of income tax on gold mining. The findings of this study help to understand the impact of earnings management on the efficient resource allocation in an economy. They also contribute toward understanding the linkage between regulation of accounting for special purposes and general-purpose financial. reporting.

The relationship between exchange rate exposure, currency risk management and performance of international equity funds

This paper assesses the currency risk management policies for a sample of Australian international equity trusts. The relevance of currency risk management is considered in the context of exchange rate exposure and performance measures. The study incorporates differing economic climates and particular emphasis is given to the Asian crisis in mid-1997. Our results indicate that a good proportion of funds do implement specific currency risk management policies. Furthermore, we find that for those funds managing currency risk, there is some evidence of a favourable impact on currency exposure and fund performance.