How (should) public authorities report on state-owned enterprises for financial sustainability and cutback management--a new quality model

Ulf Papenfuß

Public Money & Management, 2014, vol. 34, issue 2, 115-122

Abstract: Empirical data show the significance of state-owned enterprises (SOEs) for providing public services. Financial sustainability, cutback management and budget consolidation are no longer possible without including SOEs. This paper examines the ways that public authorities reported on the capital, performance and debts of their SOEs in Germany, Austria and Switzerland between 2009 and 2012. The quality of holdings reporting was found to differ quite considerably. The author provides new knowledge and a conceptual approach for countries all over the world to evaluate and substantially enhance public management concerning financial sustainability and cutbacks.

Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/09540962.2014.887519 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:34:y:2014:i:2:p:115-122

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RPMM20

DOI: 10.1080/09540962.2014.887519

Access Statistics for this article

Public Money & Management is currently edited by Michaela Lavender

More articles in Public Money & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().