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

Nasev, Julia

Brossura

ISBN 10: 383492122X ISBN 13: 9783834921222

Casa editrice: Gabler, 2010

Riassunto

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 understate 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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Informazioni sull'autore

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.

Dalla quarta di copertina

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.

Dettagli dell'edizione

• Editore: Gabler
• Data di pubblicazione: 2010
• Lingua: Inglese
• ISBN 10: 383492122X
• ISBN 13: 9783834921222
• Rilegatura: Copertina flessibile
• Numero di pagine: 136
• Contatto del produttore: Springer Nature Customer Service Center GmbH; ProductSafety@springernature.com; ; Europaplatz 3; Heidelberg; 69115; Germania