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The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence

  • Published:2022-05-23 Issue:7 Volume:42 Page:521-529
  • ISSN:0954-0962
  • Container-title:Public Money & Management
  • language:en
  • Short-container-title:Public Money & Management

Author:

Adam Berit1,Heiling Jens2,Meglitsch Tim3

Affiliation:

1. Department of Public Administration, Berlin School of Economics and Law, Berlin, Germany

2. Financial Accounting and Advisory Services, EY GmbH, Wirtschaftsprüfungsgesellschaft, Stuttgart, Germany

3. Faculty of Economics and Management Science, Leipzig University, Germany

Publisher

Informa UK Limited

Subject

Public Administration,Sociology and Political Science,General Business, Management and Accounting,Finance,Accounting

Cited by 4 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Valuing public land in land policy: The role of accountancy regulations;Land Use Policy;2024-09

2. Editorial: A finger firmly on the pulse;Public Money & Management;2023-09-29

3. The Principle of Prudence in Government Accounting;Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence;2023-03-20

4. PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022);Public Money & Management;2022-10-03
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