|Publication type:||Article in scientific journal|
|Type of review:||Peer review (publication)|
|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|
|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.|
|Fulltext version :||Published version|
|License (according to publishing contract) :||Licence according to publishing contract|
|Departement:||School of Management and Law|
|Organisational Unit:||Institute of Public Management (IVM)|
|Appears in Collections:||Publikationen School of Management and Law|
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