Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research
概述美国州和地方政府的财务报告，介绍可用数据来源，梳理相关学术研究，并指出未来研究方向，适合想了解该领域的研究者。
SYNOPSIS 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. JEL Classifications: H50; H70; H71; H72; H83; M41; M48.