Normal view
MARC view
Entry Topical Term
001 - CONTROL NUMBER
- control field: 36284
003 - CONTROL NUMBER IDENTIFIER
- control field: OSt
005 - DATE AND TIME OF LATEST TRANSACTION
- control field: 20230302115312.0
008 - FIXED-LENGTH DATA ELEMENTS
- fixed length control field: 230302|| aca||aabn | a|a d
040 ## - CATALOGING SOURCE
- Original cataloging agency: OSt
- Transcribing agency: OSt
150 ## - HEADING--TOPICAL TERM
- Topical term or geographic name entry element: Financial disclosure, Fiscal transparency, Accountability, Borrowing cost, GASB, OPEB.
670 ## - SOURCE DATA FOUND
- Source citation: Work cat.: (OSt): Yu, Jinhai 36283, Does financial disclosure matter? Gasb 45 and municipal borrowing costs