Tag: Public finance
Off-balance-sheet finance reshapes green industrial policy in Europe
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How EU fiscal constraints drive off-balance-sheet financing in green industrial policy, enabled by techno-political coalitions bridging technical expertise and political influence.
KfW lending scheme revealed incentive risks in crisis lending
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in FinanceIncentive alignment mechanisms for public lending in economic crises, with empirical analysis of KfW COVID-19 program and theoretical contract design proposals.
Government reporting shows unresolved tension between competing values
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in AccountingExamine how competing paradigms of public accountability and business-oriented approaches create nested controversies in government financial reporting standards and frameworks.
