|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|
|Publisher / Ed. Institution :||Emerald|
|License (according to publishing contract) :||Licence according to publishing contract|
|Type of review:||Peer review (Publication)|
|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|
|Appears in Collections:||Publikationen School of Management and Law|
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