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Conditional and Unconditional Conservatism: Implications for Accounting Based Valuation and Risky Projects: Quantitatives Controlling

Autor Julia Nasev Cuvânt înainte de Prof. Dr. Carsten Homburg
en Limba Engleză Paperback – 11 dec 2009

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Specificații

ISBN-13: 9783834921222
ISBN-10: 383492122X
Pagini: 136
Ilustrații: XVII, 116 p. 6 illus.
Dimensiuni: 148 x 210 x 14 mm
Greutate: 0.17 kg
Ediția:2010
Editura: Gabler Verlag
Colecția Gabler Verlag
Seria Quantitatives Controlling

Locul publicării:Wiesbaden, Germany

Public țintă

Research

Cuprins

Linear Information Models: The Effect of Unconditional Conservatism.- Linear Information Models: The Effect of Conditional Conservatism.- The Link between Conditional Conservatism and Cost Stickiness.- Conclusions.

Notă biografică

Dr. Julia Nasev received her doctor’s degree at the University of Cologne, her supervisor was Prof. Dr. Carsten Homburg from the Department of Management Accounting.

Textul de pe ultima copertă

At the heart of the current debate on financial reporting standards is conservatism. It is one of the oldest principles in accounting. Most obviously, conservatism is reflected in high market-to-book ratios indicating that accounting measurement understates book value relative to market value. Julia Nasev examines the impact of conservative accounting numbers on valuation estimates and on real economic decisions such as cost stickiness.