Debt containment rules in the era of true and fair accounting: Fiscal leeway between hammer and anvil
Deviations from modern public sector accounting principles and standards are potentially politically motivated. To avoid jeopardizing adherence to the institutionalized self-constraining debt brake mechanisms, financial flexibility is aimed to be preserved in the institutional framework governing pu...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
Ubiquity Press
2017-12-01
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| Series: | Yearbook of Swiss Administrative Sciences |
| Subjects: | |
| Online Access: | https://www.ssas-yearbook.com/articles/109 |