Class information for:
Level 1: MUNICIPAL BONDS//JOURNAL OF ACCOUNTING AND PUBLIC POLICY//BUILD AMERICA BONDS

Basic class information

Class id #P Avg. number of
references
Database coverage
of references
24611 306 27.1 23%



Bar chart of Publication_year

Last years might be incomplete

Hierarchy of classes

The table includes all classes above and classes immediately below the current class.



Cluster id Level Cluster label #P
1 4 ECONOMICS//EDUCATION & EDUCATIONAL RESEARCH//PSYCHOL 3876184
17 3       BUSINESS//BUSINESS, FINANCE//MANAGEMENT 121089
40 2             BUSINESS, FINANCE//CORPORATE GOVERNANCE//JOURNAL OF BANKING & FINANCE 31296
24611 1                   MUNICIPAL BONDS//JOURNAL OF ACCOUNTING AND PUBLIC POLICY//BUILD AMERICA BONDS 306

Terms with highest relevance score



rank Term termType Chi square Shr. of publ. in
class containing
term
Class's shr. of
term's tot. occurrences
#P with
term in
class
1 MUNICIPAL BONDS authKW 407463 2% 58% 7
2 JOURNAL OF ACCOUNTING AND PUBLIC POLICY journal 207510 10% 7% 31
3 BUILD AMERICA BONDS authKW 199577 1% 100% 2
4 MUNICIPAL DEBT authKW 179617 1% 60% 3
5 AGGREGATION OF INFORMATION ON FINANCIAL MARKETS authKW 99788 0% 100% 1
6 AND DIVERGENCE authKW 99788 0% 100% 1
7 AUCTION FAILURES authKW 99788 0% 100% 1
8 AUCTION RATE SECURITIES authKW 99788 0% 100% 1
9 AUDITING EFFECTIVENESS authKW 99788 0% 100% 1
10 BOND AND FOREIGN EXCHANGE MARKETS authKW 99788 0% 100% 1

Web of Science journal categories



Rank Term Chi square Shr. of publ. in
class containing
term
Class's shr. of
term's tot. occurrences
#P with
term in
class
1 Business, Finance 47561 58% 0% 179
2 Public Administration 13652 23% 0% 69
3 Economics 6204 48% 0% 148
4 Urban Studies 164 3% 0% 8
5 Business 141 4% 0% 13
6 Law 77 3% 0% 10
7 Management 65 4% 0% 11
8 Planning & Development 54 2% 0% 6
9 Environmental Studies 51 3% 0% 8
10 Geography 44 2% 0% 6

Address terms



Rank Term Chi square Shr. of publ. in
class containing
term
Class's shr. of
term's tot. occurrences
#P with
term in
class
1 BUSINESS ADM ACCOUNTING POB 13677 99788 0% 100% 1
2 BUSINESS ADM POB 13677 99788 0% 100% 1
3 CHAIR BANKING BUSINESS ADM 99788 0% 100% 1
4 ECON PUBL POLICIES 49893 0% 50% 1
5 ACCOUNTING BIS 24946 0% 25% 1
6 PL GEOL ENVIRONM SYST MANAGEMENT 14254 0% 14% 1
7 HUBERT HUMPHREY PUBL AFFAIRS 9977 0% 10% 1
8 AMER BAR FDN 6651 0% 7% 1
9 ENVIRONM CLIMATE CEC 4337 0% 4% 1
10 BUSINESS ADM ACCOUNTING 4156 0% 4% 1

Journals



Rank Term Chi square Shr. of publ. in
class containing
term
Class's shr. of
term's tot. occurrences
#P with
term in
class
1 JOURNAL OF ACCOUNTING AND PUBLIC POLICY 207510 10% 7% 31
2 NATIONAL TAX JOURNAL 72575 11% 2% 33
3 JOURNAL OF THE SURVEYING AND MAPPING DIVISION-ASCE 14254 0% 14% 1
4 JOURNAL OF FINANCE 13169 7% 1% 20
5 JOURNAL OF FINANCIAL RESEARCH 12922 2% 2% 7
6 JOURNAL OF ACCOUNTING RESEARCH 11852 4% 1% 12
7 JOURNAL OF ECONOMICS AND BUSINESS 9593 2% 2% 6
8 PUBLIC FINANCE QUARTERLY 8421 2% 1% 6
9 PUBLIC ADMINISTRATION REVIEW 7024 4% 1% 13
10 ACCOUNTING REVIEW 5826 3% 1% 10

Author Key Words



Rank Term Chi square Shr. of publ. in
class containing
term
Class's shr. of
term's tot. occurrences
#P with
term in
class
LCSH search Wikipedia search
1 MUNICIPAL BONDS 407463 2% 58% 7 Search MUNICIPAL+BONDS Search MUNICIPAL+BONDS
2 BUILD AMERICA BONDS 199577 1% 100% 2 Search BUILD+AMERICA+BONDS Search BUILD+AMERICA+BONDS
3 MUNICIPAL DEBT 179617 1% 60% 3 Search MUNICIPAL+DEBT Search MUNICIPAL+DEBT
4 AGGREGATION OF INFORMATION ON FINANCIAL MARKETS 99788 0% 100% 1 Search AGGREGATION+OF+INFORMATION+ON+FINANCIAL+MARKETS Search AGGREGATION+OF+INFORMATION+ON+FINANCIAL+MARKETS
5 AND DIVERGENCE 99788 0% 100% 1 Search AND+DIVERGENCE Search AND+DIVERGENCE
6 AUCTION FAILURES 99788 0% 100% 1 Search AUCTION+FAILURES Search AUCTION+FAILURES
7 AUCTION RATE SECURITIES 99788 0% 100% 1 Search AUCTION+RATE+SECURITIES Search AUCTION+RATE+SECURITIES
8 AUDITING EFFECTIVENESS 99788 0% 100% 1 Search AUDITING+EFFECTIVENESS Search AUDITING+EFFECTIVENESS
9 BOND AND FOREIGN EXCHANGE MARKETS 99788 0% 100% 1 Search BOND+AND+FOREIGN+EXCHANGE+MARKETS Search BOND+AND+FOREIGN+EXCHANGE+MARKETS
10 BUSINESS TO BUSINESS FINANCIAL SERVICES 99788 0% 100% 1 Search BUSINESS+TO+BUSINESS+FINANCIAL+SERVICES Search BUSINESS+TO+BUSINESS+FINANCIAL+SERVICES

Core articles

The table includes core articles in the class. The following variables is taken into account for the relevance score of an article in a cluster c:
(1) Number of references referring to publications in the class.
(2) Share of total number of active references referring to publications in the class.
(3) Age of the article. New articles get higher score than old articles.
(4) Citation rate, normalized to year.



Rank Reference # ref.
in cl.
Shr. of ref. in
cl.
Citations
1 BASTIDA, F , GUILLAMON, MD , BENITO, B , (2014) EXPLAINING INTEREST RATES IN LOCAL GOVERNMENT BORROWING.INTERNATIONAL PUBLIC MANAGEMENT JOURNAL. VOL. 17. ISSUE 1. P. 45-73 21 49% 3
2 VIJAYAKUMAR, J , (1995) AN EMPIRICAL-ANALYSIS OF THE FACTORS INFLUENCING CALL DECISIONS OF LOCAL-GOVERNMENT BONDS.JOURNAL OF ACCOUNTING AND PUBLIC POLICY. VOL. 14. ISSUE 3. P. 203-231 19 66% 5
3 PLUMMER, E , HUTCHISON, PD , PATTON, TK , (2007) GASB NO. 34'S GOVERNMENTAL FINANCIAL REPORTING MODEL: EVIDENCE ON ITS INFORMATION RELEVANCE.ACCOUNTING REVIEW. VOL. 82. ISSUE 1. P. 205-240 16 52% 4
4 GARCIA, AC , GARCIA-GARCIA, J , (2010) DETERMINANTS OF ONLINE REPORTING OF ACCOUNTING INFORMATION BY SPANISH LOCAL GOVERNMENT AUTHORITIES.LOCAL GOVERNMENT STUDIES. VOL. 36. ISSUE 5. P. 679-695 8 89% 4
5 KIDO, N , PETACCHI, R , WEBER, J , (2012) THE INFLUENCE OF ELECTIONS ON THE ACCOUNTING CHOICES OF GOVERNMENTAL ENTITIES.JOURNAL OF ACCOUNTING RESEARCH. VOL. 50. ISSUE 2. P. 443-476 12 55% 4
6 LIU, G , DENISON, DV , (2014) INDIRECT AND DIRECT SUBSIDIES FOR THE COST OF GOVERNMENT CAPITAL: COMPARING TAX-EXEMPT BONDS AND BUILD AMERICA BONDS.NATIONAL TAX JOURNAL. VOL. 67. ISSUE 3. P. 569 -593 6 86% 2
7 CAPECI, J , (1994) LOCAL FISCAL-POLICIES, DEFAULT RISK, AND MUNICIPAL BORROWING COSTS.JOURNAL OF PUBLIC ECONOMICS. VOL. 53. ISSUE 1. P. 73-89 9 100% 16
8 ICERMAN, RC , WELCH, JK , (1989) DATA SOURCE AND MEASUREMENT DIFFERENCES IN MUNICIPAL ACCOUNTING MEASURES.JOURNAL OF ACCOUNTING AND PUBLIC POLICY. VOL. 8. ISSUE 2. P. 143-160 11 100% 2
9 KOCH, TW , STOCK, D , (1997) AN ANALYSIS OF IMPLIED TAX RATES ON LONG-TERM TAXABLE AND TAX-EXEMPT BONDS.JOURNAL OF BUSINESS RESEARCH. VOL. 38. ISSUE 2. P. 171-176 10 77% 1
10 VERMEER, TE , STYLES, AK , PATTON, TK , (2012) DO LOCAL GOVERNMENTS PRESENT REQUIRED DISCLOSURES FOR DEFINED BENEFIT PENSION PLANS?.JOURNAL OF ACCOUNTING AND PUBLIC POLICY. VOL. 31. ISSUE 1. P. 44-68 8 62% 1

Classes with closest relation at Level 1



Rank Class id link
1 23042 CREDIT RATING AGENCIES//CREDIT RATINGS//RATING AGENCIES
2 21513 IPSAS//ACCRUAL ACCOUNTING//FINANCIAL AND BANKING CRISIS
3 10767 NATIONAL TAX JOURNAL//FLYPAPER EFFECT//PUBLIC FINANCE QUARTERLY
4 8208 CREDIT DEFAULT SWAPS//CREDIT RISK//CREDIT SPREADS
5 16772 JOURNAL OF PENSION ECONOMICS & FINANCE//DEFINED BENEFIT PLANS//DEFINED BENEFIT PENSION PLANS
6 7523 POLITICAL BUDGET CYCLES//FISCAL RULES//POLITICAL BUSINESS CYCLE
7 28243 CAPITAL GAINS TAXATION//LOCK IN EFFECT//CAPITAL GAIN TAXATION
8 35427 AND UNIVERSITY RESEARCH TEACHING AND SERVICE//BUSINESS AND GOVERNMENT INTERACTION//IMPACT OF NEW TECHNOLOGIES ON CONTINUOUS PRODUCTION
9 7836 CAPITAL STRUCTURE//PECKING ORDER THEORY//TRADE OFF THEORY
10 1699 AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY

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