美国州和地方政府财务报告概述:学术研究参考

ERN: National Pub Date : 2020-02-29 DOI:10.2139/SSRN.3286448

W. Kim, Marlene A. Plumlee, Stephen R. Stubben

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引用次数: 5

摘要

本文的目的是鼓励和支持与美国州和地方政府财务报告相关的学术研究。我们概述了美国各州和地方政府及其财务报告，讨论了研究人员可获得的政府数据来源，回顾了政府财务报告的主要学术研究流，并提出了该领域未来研究的机会。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research

The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We provide an overview of U.S. state and local governments and their financial reporting, discuss sources of government data available to researchers, review key streams of academic research on governmental financial reporting, and suggest opportunities for future research in this area.

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ERN: National

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