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

Nasev, Julia

 
9783834921222: Conditional And Unconditional Conservatism (Quantitatives Controlling): Implications for Accounting Based Valuation and Risky Projects
Softcover
ISBN 10: 383492122X ISBN 13: 9783834921222
Verlag: Gabler, 2010

Inhaltsangabe

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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Über die Autorin bzw. den Autor

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.

Von der hinteren Coverseite

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.

„Über diesen Titel“ kann sich auf eine andere Ausgabe dieses Titels beziehen.

Verlag
Gabler
Erscheinungsdatum
2010
Sprache
Englisch
ISBN 10 
383492122X
ISBN 13 
9783834921222
Einband
Tapa blanda
Anzahl der Seiten
136
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Verantwortliche Person
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