Public administrations' equity (net assets) : where problems of evaluation and measurement walk together

Riccardo Mussari, Pasquale Ruggiero and Daniela Sorrentino

Year of publication:	2023
Authors:	Mussari, Riccardo ; Ruggiero, Pasquale ; Sorrentino, Daniela
Published in:	Measurement in public sector financial reporting : theoretical basis and empirical evidence. - Bingley, U.K. : Emerald Publishing Limited, ISBN 978-1-80117-161-8. - 2023, p. 151-168
Subject:	Public sector balance sheet \| public administrations’ equity(net assets) \| representative evaluation \| measurement \| local governments \| accrual accounting \| Öffentliche Verwaltung \| Public administration \| Öffentlicher Sektor \| Public sector \| Öffentliches Rechnungswesen \| Public accounting \| Rechnungsabgrenzung \| Accruals and deferrals \| Performance-Messung \| Performance measurement \| Neues Steuerungsmodell \| New public management