Governmental Capital Markets Research in Accounting: A Review

Research in Government and Nonprofit Accounting (RIGNA), 1987, 3: 111-132

Posted: 27 Aug 2014

See all articles by Robert W. Ingram

Robert W. Ingram

University of Alabama

K. K. Raman

The University of Texas at San Antonio

Earl R. Wilson

University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

Date Written: 1987

Abstract

This paper provides an introduction to and a review of governmental capital markets based research. It updates earlier studies and focuses on recent methodological developments. Prior research is classified acĀ­cording to the type of data used, emphasizing special topics that have received attention in the literature. The paper also seeks to identify governmental accounting research questions that may be appropriately addressed by markets-based research. and the characteristics of the governmental setting which might cause differences from corporate accounting research. A new data source for government bond prices and a methodology not previously used in accounting research are offered as fruitful avenues for future research.

Keywords: Government capital markets, Accounting, Review

JEL Classification: G18, L11, L15, L51, L80, M40, M41, M42, M48

Suggested Citation

Ingram, Robert W. and Raman, K. K. and Wilson, Earl R., Governmental Capital Markets Research in Accounting: A Review (1987). Research in Government and Nonprofit Accounting (RIGNA), 1987, 3: 111-132. Available at SSRN: https://ssrn.com/abstract=2487295

Robert W. Ingram

University of Alabama ( email )

Box 870223
314 Alston Hall
Tuscaloosa, AL 35487-0223
United States
205-348-6694 (Phone)
205-348-8453 (Fax)

K. K. Raman (Contact Author)

The University of Texas at San Antonio ( email )

One UTSA Circle
San Antonio, TX 78249
United States
210-458-8749 (Phone)

Earl R. Wilson

University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business ( email )

School of Accountancy
Columbia, MO 65211
United States
573-882-3225 (Phone)
573-882-2437 (Fax)

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