Journal of Public Budgeting, Accounting & Financial Management: Volume 11 Issue 1


Table of contents

Determinates of irregularities reported by audits of a federal loan program

Janice E. Lawrence

The study examines audit reports of a federal loan program which has a high incidence of reported irregularities. The following research questions are examined: (1) are…

Can continuation of GSE status for the farm credit system be justified?

David Freshwater

This article reviews the development and future of the Farm Credit System (FCS) as a government sponsored source of credit for American agriculture. While agriculture is…

Implications of the privatization of sallie mae

John E. Dean, Saul L. Moskowitz, Karen L. Cipriani

In 1997, Congress enacted legislation to transition the Student Loan Marketing Association (Sallie Mae) from status as a government-sponsored enterprise (GSE) to a…

Estimating and managing the federal subsidy of fannie mae and freddie mac: is either task possible?

Ron Feldman

Fannie Mae and Freddie Mac receive explicit and implicit off-budget subsidies from the federal government. This paper reviews the methods to estimate the dollar amount of…

Fannie MAE and freddie MAC as investor-owned public utilities

Robert S. Seiler

There are striking similarities between publicly-held government-sponsored enterprises (GSEs) such as Fannie Mae and Freddie Mac and investor-owned public utilities. Each…

Accountability of government sponsored enterprises

Thomas H. Stanton

Government sponsored enterprises (GSEs) are federally chartered, privately owned institutions that benefit from the perception that the government stands behind their…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi