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Conditional and Unconditional Conservatism

Implications for Accounting Based Valuation and Risky Projects

Julia Nasev (Autor)

Buch | Softcover

XVII, 116 Seiten

2009 | 2010
Betriebswirtschaftlicher Verlag Gabler
978-3-8349-2122-2 (ISBN)

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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.

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.

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.

Erscheint lt. Verlag	16.12.2009
Reihe/Serie	Quantitatives Controlling
Vorwort	Prof. Dr. Carsten Homburg
Zusatzinfo	XVII, 116 p. 6 illus.
Verlagsort	Wiesbaden
Sprache	englisch
Maße	148 x 210 mm
Gewicht	188 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
Schlagworte	Accounting • Bewertung • Conservatism • Cost Stickiness • Equity Valuation • Hardcover, Softcover / Wirtschaft/Betriebswirtschaft • Linear Information Model • Residual Income Model • RM
ISBN-10	3-8349-2122-X / 383492122X
ISBN-13	978-3-8349-2122-2 / 9783834921222
Zustand	Neuware