To What Extent Should Public Corporations Be Consolidated? Considering the Effects on Public Deficit and Debt in Spanish Municipalities

<p>The consolidation perimeter of the public sector is the most important line between the micro and macro systems of government accounting. This paper focuses on the public sector boundary and assesses the potential impact on key reported figures – such as the ‘Maastricht’ deficit and debt ra...

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Bibliographic Details
Main Authors: Marta de VICENTE LAMA, Magdalena CORDOBÉS MADUEÑO, Mercedes TORRES JIMÉNEZ
Format: Article
Language:English
Published: Babes Bolyai University 2017-10-01
Series:Transylvanian Review of Administrative Sciences
Subjects:
Online Access:https://rtsa.ro/tras/index.php/tras/article/view/539