Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Bergmann, Andreas | - |
| dc.date.accessioned | 2018-07-25T12:01:33Z | - |
| dc.date.available | 2018-07-25T12:01:33Z | - |
| dc.date.issued | 2014 | - |
| dc.identifier.issn | 1096-3367 | de_CH |
| dc.identifier.uri | https://digitalcollection.zhaw.ch/handle/11475/8482 | - |
| dc.description.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. | de_CH |
| dc.language.iso | en | de_CH |
| dc.publisher | Emerald | de_CH |
| dc.relation.ispartof | Journal of Public Budgeting, Accounting & Financial Management | de_CH |
| dc.rights | Licence according to publishing contract | de_CH |
| dc.subject.ddc | 332: Finanzwirtschaft | de_CH |
| dc.title | The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability | de_CH |
| dc.type | Beitrag in wissenschaftlicher Zeitschrift | de_CH |
| dcterms.type | Text | de_CH |
| zhaw.departement | School of Management and Law | de_CH |
| zhaw.organisationalunit | Institut für Verwaltungs-Management (IVM) | de_CH |
| dc.identifier.doi | 10.1108/JPBAFM-26-01-2014-B007 | de_CH |
| zhaw.funding.eu | No | de_CH |
| zhaw.issue | 1 | de_CH |
| zhaw.originated.zhaw | Yes | de_CH |
| zhaw.pages.end | 180 | de_CH |
| zhaw.pages.start | 165 | de_CH |
| zhaw.publication.status | publishedVersion | de_CH |
| zhaw.volume | 26 | de_CH |
| zhaw.publication.review | Peer review (Publikation) | de_CH |
| Appears in collections: | 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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