Conditional and Unconditional Conservatism

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Sprache: Englisch

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Beschreibung

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 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.

Zusammenfassung

Inhaltsverzeichnis

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.

Details

Erscheinungsjahr:	2009
Fachbereich:	Betriebswirtschaft
Genre:	Recht , Sozialwissenschaften , Wirtschaft
Rubrik:	Recht & Wirtschaft
Medium:	Taschenbuch
Reihe:	Quantitatives Controlling
Inhalt:	xvii 116 S. 6 s/w Illustr. 116 p. 6 illus.
ISBN-13:	9783834921222
ISBN-10:	383492122X
Sprache:	Englisch
Einband:	Kartoniert / Broschiert
Autor:	Nasev, Julia
Hersteller:	Gabler Verlag Quantitatives Controlling
Verantwortliche Person für die EU:	Springer Gabler in Springer Science + Business Media, Tiergartenstr. 15-17, D-69121 Heidelberg, juergen.hartmann@springer.com
Maße:	210 x 148 x 9 mm
Von/Mit:	Julia Nasev
Erscheinungsdatum:	11.12.2009
Gewicht:	0,208 kg