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Keywords: municipal debt market
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (4): 29–56.
Published: 01 July 2024
... alternative financing sources following GASB 34. These findings are consistent with the notion that expectations about GASB 34 consequences were realized, and that standardization created through GASB 34 facilitated separation in the municipal debt market. Data Availability: Data are from publicly...