Title: The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability
Authors : Bergmann, Andreas
Published in : Journal of Public Budgeting, Accounting & Financial Management
Volume(Issue) : 26
Issue : 1
Pages : 165
Pages to: 180
Publisher / Ed. Institution : Emerald
Issue Date: 2014
License (according to publishing contract) : Licence according to publishing contract
Type of review: Peer review (Publication)
Language : English
Subject (DDC) : 332: Financial economics
Abstract: 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.
Departement: School of Management and Law
Organisational Unit: Institute of Public Management (IVM)
Publication type: Article in scientific Journal
DOI : 10.1108/JPBAFM-26-01-2014-B007
ISSN: 1096-3367
URI: https://digitalcollection.zhaw.ch/handle/11475/8482
Appears in Collections:Publikationen School of Management and Law

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