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

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...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Nasev, Julia (Autor)
Autor Corporativo: SpringerLink (Online service)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Wiesbaden : Gabler Verlag : Imprint: Gabler Verlag, 2009.
Edición:1st ed. 2009.
Colección:Quantitatives Controlling,
Temas:
Finance, Public.
Finance.
Accounting.
Public Economics.
Financial Economics.
Acceso en línea:Texto Completo
Descripción
Sumario: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.
Descripción Física:XVII, 116 p. 6 illus. online resource.
ISBN:9783834984586
ISSN:2945-8404

Ejemplares similares