书目名称 | Conditional and Unconditional Conservatism |
副标题 | Implications for Acc |
编辑 | Julia Nasev |
视频video | |
丛书名称 | Quantitatives Controlling |
图书封面 |  |
描述 | 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. |
出版日期 | Book 2009 |
关键词 | Accounting; Conservatism; Cost Stickiness; Equity Valuation; Linear Information Model; RM; Residual Income |
版次 | 1 |
doi | https://doi.org/10.1007/978-3-8349-8458-6 |
isbn_softcover | 978-3-8349-2122-2 |
isbn_ebook | 978-3-8349-8458-6Series ISSN 2945-8390 Series E-ISSN 2945-8404 |
issn_series | 2945-8390 |
copyright | Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2009 |