000			01623nab a2200253 c 4500
999			_c143514 _d143514
003			ES-MaIEF
005			20210203184752.0
007			ta
008			210203t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_926825 _aHendrick, Rebecca Martin
245		0	_aBeyond truth and integrity in state budgeting _bwhy state governments use budget balancing maneuvers (or gimmicks)? _c Rebecca Hendrick and Xiaoyan Hu
260			_c2020
500			_aResumen.
500			_aApéndice.
504			_aBibliografía.
520			_aThis study investigates the influence of political, structural, economic, and other factors on state governments’ use of maneuvers to balance budgets and eliminate deficits from FY 15 to FY 18. Budget maneuvers are unsound and nonsustainable strategies, such as using borrowed funds to finance operations and underfunding pensions. These practices were documented and graded by The Volcker Alliance for all states and years in collaboration with faculty and students at multiple universities. Consistent with prior research that uses an adaptation framework to explain the strategies government officials use to balance budgets, this research finds that state financial condition has the strongest effect or one of the strongest effects on states’ use of such budget gimmicks.
650		4	_948131 _aPRESUPUESTOS
650		4	_944798 _aGESTION
650		4	_aESTADOS UNIDOS _942888
700	1		_968710 _aHu, Xiaoyan
773	0		_9164142 _oOP 1716/2020/4 _tPublic Budgeting and Finance _w(IEF)90019 _x 0275-1100 _gv. 40, n. 4, Winter 2020, p. 104-127
942			_cART