Matches in SemOpenAlex for { <https://semopenalex.org/work/W2886785935> ?p ?o ?g. }
Showing items 1 to 67 of
67
with 100 items per page.
- W2886785935 abstract "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 public finances. This paper elaborates and discusses potential tensions between debt containment rules and the application of true and fair accounting at the example of three Swiss cantons by building on case-based empirical evidence, which was gained out of semi-structured interviews." @default.
- W2886785935 created "2018-08-22" @default.
- W2886785935 creator A5038896014 @default.
- W2886785935 creator A5062506661 @default.
- W2886785935 creator A5071950701 @default.
- W2886785935 date "2017-12-31" @default.
- W2886785935 modified "2023-09-29" @default.
- W2886785935 title "Debt containment rules in the era of true and fair accounting: Fiscal leeway between hammer and anvil" @default.
- W2886785935 doi "https://doi.org/10.5334/ssas.109" @default.
- W2886785935 hasPublicationYear "2017" @default.
- W2886785935 type Work @default.
- W2886785935 sameAs 2886785935 @default.
- W2886785935 citedByCount "0" @default.
- W2886785935 crossrefType "journal-article" @default.
- W2886785935 hasAuthorship W2886785935A5038896014 @default.
- W2886785935 hasAuthorship W2886785935A5062506661 @default.
- W2886785935 hasAuthorship W2886785935A5071950701 @default.
- W2886785935 hasBestOaLocation W28867859351 @default.
- W2886785935 hasConcept C10138342 @default.
- W2886785935 hasConcept C120527767 @default.
- W2886785935 hasConcept C121955636 @default.
- W2886785935 hasConcept C144133560 @default.
- W2886785935 hasConcept C162324750 @default.
- W2886785935 hasConcept C187736073 @default.
- W2886785935 hasConcept C199360897 @default.
- W2886785935 hasConcept C2777019822 @default.
- W2886785935 hasConcept C2780598303 @default.
- W2886785935 hasConcept C41008148 @default.
- W2886785935 hasConceptScore W2886785935C10138342 @default.
- W2886785935 hasConceptScore W2886785935C120527767 @default.
- W2886785935 hasConceptScore W2886785935C121955636 @default.
- W2886785935 hasConceptScore W2886785935C144133560 @default.
- W2886785935 hasConceptScore W2886785935C162324750 @default.
- W2886785935 hasConceptScore W2886785935C187736073 @default.
- W2886785935 hasConceptScore W2886785935C199360897 @default.
- W2886785935 hasConceptScore W2886785935C2777019822 @default.
- W2886785935 hasConceptScore W2886785935C2780598303 @default.
- W2886785935 hasConceptScore W2886785935C41008148 @default.
- W2886785935 hasLocation W28867859351 @default.
- W2886785935 hasLocation W28867859352 @default.
- W2886785935 hasLocation W28867859353 @default.
- W2886785935 hasOpenAccess W2886785935 @default.
- W2886785935 hasPrimaryLocation W28867859351 @default.
- W2886785935 hasRelatedWork W124344332 @default.
- W2886785935 hasRelatedWork W1522773613 @default.
- W2886785935 hasRelatedWork W1562276894 @default.
- W2886785935 hasRelatedWork W1606590820 @default.
- W2886785935 hasRelatedWork W1691473922 @default.
- W2886785935 hasRelatedWork W2260791906 @default.
- W2886785935 hasRelatedWork W2509468111 @default.
- W2886785935 hasRelatedWork W2784073968 @default.
- W2886785935 hasRelatedWork W2810396954 @default.
- W2886785935 hasRelatedWork W2955138074 @default.
- W2886785935 hasRelatedWork W2955849078 @default.
- W2886785935 hasRelatedWork W2969663141 @default.
- W2886785935 hasRelatedWork W300481744 @default.
- W2886785935 hasRelatedWork W3014632842 @default.
- W2886785935 hasRelatedWork W3122448767 @default.
- W2886785935 hasRelatedWork W3139966573 @default.
- W2886785935 hasRelatedWork W3152614564 @default.
- W2886785935 hasRelatedWork W3164184205 @default.
- W2886785935 hasRelatedWork W3192030968 @default.
- W2886785935 hasRelatedWork W63054758 @default.
- W2886785935 isParatext "false" @default.
- W2886785935 isRetracted "false" @default.
- W2886785935 magId "2886785935" @default.
- W2886785935 workType "article" @default.