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

Nasev, Julia

ISBN 10: 383492122X / ISBN 13: 9783834921222

Published by Gabler Verlag, 2009

About this Item

Most items will be dispatched the same or the next working day. A copy that has been read but remains in clean condition. All of the pages are intact and the cover is intact and the spine may show signs of wear. The book may have minor markings which are not specifically mentioned.

Seller Inventory # wbb0024216564

Bibliographic Details

• Title: Conditional and Unconditional Conservatism: Implications for Accounting Based Valuation and Risky Projects (Quantitatives Controlling)
• Publisher: Gabler Verlag
• Publication Date: 2009
• Language: English
• ISBN 10: 383492122X
• ISBN 13: 9783834921222
• Binding: Soft cover
• Condition: Good
• Weight: 199.6 grams

About this title

Synopsis

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.