Accounting standardization and separation in the municipal debt market : evidence from GASB 34
Year of publication: |
2024
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Authors: | Baber, William R. ; Beck, Amanda ; Koester, Allison |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 4, p. 29-56
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Subject: | governmental accounting standards | municipal debt market | government financing | Kommunalverschuldung | Municipal debt | Öffentliches Rechnungswesen | Public accounting | Bilanzierungsgrundsätze | Accounting standards | Gemeindefinanzen | Local government finance | Kommunalobligation | Municipal bond | Öffentliche Anleihe | Public bond |
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