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