dc.contributor.author | Gårseth-Nesbakk, Levi | |
dc.contributor.author | Haugdal, Ane Tolnes | |
dc.contributor.author | Kjærland, Frode | |
dc.date.accessioned | 2019-08-16T08:32:01Z | |
dc.date.available | 2019-08-16T08:32:01Z | |
dc.date.created | 2019-03-04T14:42:23Z | |
dc.date.issued | 2019 | |
dc.identifier.citation | Journal of Accounting and Finance. 2019, 19 (2), 115-128. | nb_NO |
dc.identifier.issn | 2158-3625 | |
dc.identifier.uri | http://hdl.handle.net/11250/2608644 | |
dc.description.abstract | This paper deals with financial sustainability within public financial management. The study examines the relative amounts of financial resources that Norwegian municipalities invest in stocks, bonds and certificates, classified as current assets, providing insight into municipalities risk taking. The impetus to study local governments’ financial investment making stems from austerity, but also financial scandals at local government level (e.g. Pani and Holman, 2014; Gårseth-Nesbakk and Kjærland, 2016). Based on accounting numbers, this is predominantly an archival study. We study this as a case of financial investment choices and risk appetite, considering the development before, during and after the financial crisis | nb_NO |
dc.language.iso | eng | nb_NO |
dc.publisher | North American Business Press | nb_NO |
dc.title | Risk taking in local governments’ financial investment making | nb_NO |
dc.type | Journal article | nb_NO |
dc.type | Peer reviewed | nb_NO |
dc.description.version | acceptedVersion | nb_NO |
dc.source.pagenumber | 115-128 | nb_NO |
dc.source.volume | 19 | nb_NO |
dc.source.journal | Journal of Accounting and Finance | nb_NO |
dc.source.issue | 2 | nb_NO |
dc.identifier.doi | 10.33423/jaf.v19i2.1391 | |
dc.identifier.cristin | 1682145 | |
dc.relation.project | Regionale forskningsfond Midt-Norge: 68095104 | nb_NO |
dc.description.localcode | © 2019. This is the authors' accepted and refereed manuscript to the article. The final authenticated version is available online at: http://dx.doi.org/10.33423/jaf.v19i2.1391 | nb_NO |
cristin.unitcode | 194,60,10,0 | |
cristin.unitname | NTNU Handelshøyskolen | |
cristin.ispublished | true | |
cristin.fulltext | preprint | |
cristin.qualitycode | 1 | |