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Public Money & Management Volume 42, 2022 - Issue 7: Second CIGAR Annual Issue
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Research articles

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

Berit Adama Department of Public Administration, Berlin School of Economics and Law, Berlin, Germany
,
Jens Heilingb Financial Accounting and Advisory Services, EY GmbH, Wirtschaftsprüfungsgesellschaft, Stuttgart, Germany
&
Tim Meglitschc Faculty of Economics and Management Science, Leipzig University, Germany
Pages 521-529 | Published online: 23 May 2022

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Eugenio Caperchione, Marco Bisogno, Josette Caruana, Sandra Cohen & Francesca Manes-Rossi. (2022) PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022). Public Money & Management 42:7, pages 474-477.
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Articles from other publishers (1)

Berit Adam, Jens Heiling & Tim Meglitsch. 2023. Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence. Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence 63 83 .

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