Conditional and Unconditional Conservatism
Implications for Accounting Based Valuation and Risky Projects. Dissertation Universität zu Köln, 2009.Forew. by Carsten Homburt
(Sprache: Englisch)
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...
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Klappentext zu „Conditional and Unconditional Conservatism “
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.
Inhaltsverzeichnis zu „Conditional and Unconditional Conservatism “
- 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
Autoren-Porträt von Julia Nasev
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.
Bibliographische Angaben
- Autor: Julia Nasev
- 2009, 2010, XVII, 116 Seiten, mit Abbildungen, Maße: 14,8 x 21 cm, Kartoniert (TB), Englisch
- Herausgegeben: Carsten Homburg
- Verlag: Gabler
- ISBN-10: 383492122X
- ISBN-13: 9783834921222
- Erscheinungsdatum: 16.12.2009
Sprache:
Englisch
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