Governmental Capital Markets Research in Accounting: A Review
Research in Government and Nonprofit Accounting (RIGNA), 1987, 3: 111-132
Posted: 27 Aug 2014
Date Written: 1987
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 according 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: Suggested Citation