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...

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Détails bibliographiques
Cote:Libro Electrónico
Auteur principal: Nasev, Julia (Auteur)
Collectivité auteur: SpringerLink (Online service)
Format: Électronique eBook
Langue:Inglés
Publié: Wiesbaden : Gabler Verlag : Imprint: Gabler Verlag, 2009.
Édition:1st ed. 2009.
Collection:Quantitatives Controlling,
Sujets:
Finance, Public.
Finance.
Accounting.
Public Economics.
Financial Economics.
Accès en ligne:Texto Completo
Table des matières:
  • 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.

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