Conditional and Unconditional Conservatism : Implications for Accounting Based Valuation and Risky Projects

by Julia Nasev

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.

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Year of publication:	2009
Authors:	Nasev, Julia
Publisher:	Wiesbaden : Gabler
Subject:	Jahresabschluss \| Financial statement \| Vorsichtsprinzip \| Principle of prudence \| Residualgewinn \| Residual income \| Rechnungslegung
Description of contents:	Julia Nasev examines the impact of conservative accounting numbers on valuation estimates and on real economic decisions such as cost stickiness Table of Contents [d-nb.info] ; Description [swbplus.bsz-bw.de]

Extent:	Online-Ressource (XVII, 116p. 6 illus, digital)
Series:	SpringerLink / Bücher
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Hochschulschrift
Language:	English
Notes:	Zugl.: Köln, Univ., Diss., 2009 Preliminary; Introduction; 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; Back matter
ISBN:	978-3-8349-8458-6 ; 978-3-8349-2122-2 ; 978-3-8349-2122-2
Other identifiers:	10.1007/978-3-8349-8458-6 [DOI]
Classification:	Unternehmensführung ; Betriebliches Rechnungswesen ; Investition, Finanzierung ; Unternehmensplanung, Unternehmenskontrolle
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013521321