Municipal financial reporting and the general obligation bond market: New York City, 1961–1975

Soybel, Virginia E.

doi:10.1016/0278-4254(92)90008-l

Cited by 8 publications

(1 citation statement)

References 7 publications

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“…This last section highlights other research possibilities ranging from the review of literature to the examination of the role of important figures in the development of accounting practices across different periods of time and locations. Soybel (1992) addressed the value of municipal accounting information to the municipal bond market by examining the association between New York City (City) bond yields and published accounting data in comparison to the association between City yields and accounting data which have been adjusted to conform to generally accepted accounting principles (GAAP), in the time span from 1961 to 1975. One of the study's conclusions was that:…”

Section: Miscellaneousmentioning

confidence: 99%

Accounting and accountability in local government: Contributions from accounting history research

Sargiacomo

Gomes

2011

Accounting History

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This work provides an analysis of published historical research on accounting and accountability in local government (LG) and in public organizations that have links to LG. Within this context, the study identifies the main themes and trends in this historical research, the extent of adoption of particular theoretical perspectives, the nature of sources examined, the periods of time investigated, and the main contributions of published research on accounting’s past within LG settings. By so doing, this article highlights possible future research topics and makes a call for rigorous and robust research on the development of systems of accounting and accountability in LG around the globe. Such research will recognize that accounting, besides being perceived as a technical practice, is also a social practice, with implications for organizational and social functioning.

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Section: Miscellaneousmentioning

confidence: 99%