Conditional and Unconditional Conservatism: Implications for Accounting Based Valuation and Risky Projects
Julia Nasev (auth.)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.
Рік:
2009
Видання:
1
Видавництво:
Gabler Verlag
Мова:
english
Сторінки:
116
ISBN 10:
3834984582
ISBN 13:
9783834984586
Файл:
PDF, 1.12 MB
IPFS:
,
english, 2009
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