The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability

Bergmann, Andreas

doi:10.1108/JPBAFM-26-01-2014-B007

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
DOI:	10.1108/JPBAFM-26-01-2014-B007
Published in:	Journal of Public Budgeting, Accounting & Financial Management
Volume(Issue):	26
Issue:	1
Page(s):	165
Pages to:	180
Issue Date:	2014
Publisher / Ed. Institution:	Emerald
ISSN:	1096-3367
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.
URI:	https://digitalcollection.zhaw.ch/handle/11475/8482
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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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.