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Conditional and Unconditional Conservatism: Implications for Accounting Based Valuation and Risky Projects (Quantitatives Controlling) - Softcover
Synopsis
Julia Nasev examines the impact of conservative accounting numbers on valuation estimates and on real economic decisions such as cost stickiness.
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From the Back Cover
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.
About the Author
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.
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- PublisherGabler Verlag
- Publication date2009
- ISBN 10 383492122X
- ISBN 13 9783834921222
- BindingPaperback
- LanguageEnglish
- Number of pages133
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Conditional And Unconditional Conservatism (Quantitatives Controlling)
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Conditional and Unconditional Conservatism: Implications for Accounting Based Valuation and Risky Projects (Quantitatives Controlling)
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Conditional And Unconditional Conservatism (Quantitatives Controlling): Implications for Accounting Based Valuation and Risky Projects
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Conditional and Unconditional Conservatism
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Gabler, Gabler Verlag Dez 2009, 2009
ISBN 10: 383492122X
ISBN 13: 9783834921222
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Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 116 pp. Englisch. Seller Inventory # 9783834921222
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Conditional and Unconditional Conservatism : Implications for Accounting Based Valuation and Risky Projects
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Conditional And Unconditional Conservatism: Implications For Accounting Based Valuation And Risky Projects. Dissertation Universität Zu Köln, 2009.Forew. By Carsten Homburt
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Conditional and Unconditional Conservatism : Implications for Accounting Based Valuation and Risky Projects
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Conditional and Unconditional Conservatism: Implications for Accounting Based Valuation and Risky Projects (Quantitatives Controlling)
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