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

Nasev, Julia:

ISBN 10: 383492122X / ISBN 13: 9783834921222

Published by Gabler, 2010

About this Item

136 Seiten; Zustand geprüft, Versand werktags innerhalb von 24 Stunden. Sehr gut erhalten MB 300063 Sprache: Englisch Gewicht in Gramm: 172. Seller Inventory # 21775

Bibliographic Details

Title: Conditional And Unconditional Conservatism (...

Publisher: Gabler

Publication Date: 2010

Binding: Taschenbuch

Condition: Sehr gut

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.

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