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

Nasev, Julia

 
9783834921222: Conditional and Unconditional Conservatism: Implications for Accounting Based Valuation and Risky Projects (Quantitatives Controlling)
Softcover
ISBN 10: 383492122X ISBN 13: 9783834921222
Publisher: Gabler Verlag, 2009

Synopsis

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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About the Author

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.

From the Back Cover

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.

"About this title" may belong to another edition of this title.

Publisher
Gabler Verlag
Publication date
2009
Language
English
ISBN 10 
383492122X
ISBN 13 
9783834921222
Binding
Paperback
Number of pages
133