| Publikationstyp: | Beitrag in wissenschaftlicher Zeitschrift |
| Art der Begutachtung: | Peer review (Publikation) |
| Titel: | The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability |
| Autor/-in: | Bergmann, Andreas |
| DOI: | 10.1108/JPBAFM-26-01-2014-B007 |
| Erschienen in: | Journal of Public Budgeting, Accounting & Financial Management |
| Band(Heft): | 26 |
| Heft: | 1 |
| Seite(n): | 165 |
| Seiten bis: | 180 |
| Erscheinungsdatum: | 2014 |
| Verlag / Hrsg. Institution: | Emerald |
| ISSN: | 1096-3367 |
| Sprache: | Englisch |
| Fachgebiet (DDC): | 332: Finanzwirtschaft |
| Zusammenfassung: | This paper investigates the accounting and reporting of government interventions during the most recent global financial crisis. It shows that governments do not report all their interventions as required by accounting standards. The incompleteness of information may systematically lead to erroneous decisions and therefore jeopardize financial sustainability. Particularly relevant are shortcomings in the field of consolidation and the presentation of financial guarantees. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/8482 |
| Volltext Version: | Publizierte Version |
| Lizenz (gemäss Verlagsvertrag): | Lizenz gemäss Verlagsvertrag |
| Departement: | School of Management and Law |
| Organisationseinheit: | Institut für Verwaltungs-Management (IVM) |
| Enthalten in den Sammlungen: | Publikationen School of Management and Law |
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Bergmann, A. (2014). The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability. Journal of Public Budgeting, Accounting & Financial Management, 26(1), 165–180. https://doi.org/10.1108/JPBAFM-26-01-2014-B007
Bergmann, A. (2014) ‘The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability’, Journal of Public Budgeting, Accounting & Financial Management, 26(1), pp. 165–180. Available at: https://doi.org/10.1108/JPBAFM-26-01-2014-B007.
A. Bergmann, “The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability,” Journal of Public Budgeting, Accounting & Financial Management, vol. 26, no. 1, pp. 165–180, 2014, doi: 10.1108/JPBAFM-26-01-2014-B007.
BERGMANN, Andreas, 2014. The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability. Journal of Public Budgeting, Accounting & Financial Management. 2014. Bd. 26, Nr. 1, S. 165–180. DOI 10.1108/JPBAFM-26-01-2014-B007
Bergmann, Andreas. 2014. “The Global Financial Crisis Reveals Consolidation and Guarantees to Be Key Issues for Financial Sustainability.” Journal of Public Budgeting, Accounting & Financial Management 26 (1): 165–80. https://doi.org/10.1108/JPBAFM-26-01-2014-B007.
Bergmann, Andreas. “The Global Financial Crisis Reveals Consolidation and Guarantees to Be Key Issues for Financial Sustainability.” Journal of Public Budgeting, Accounting & Financial Management, vol. 26, no. 1, 2014, pp. 165–80, https://doi.org/10.1108/JPBAFM-26-01-2014-B007.
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