Conditional and unconditional conservatism : implications for accounting based valuation and risky projects / Julia Nasev ; with a preface by Prof. Dr. Carsten Homburg.
"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....
I tiakina i:
| Kaituhi matua: | |
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| Kaituhi rangatōpū: | |
| Hōputu: | iPukapuka |
| Reo: | English |
| I whakaputaina: |
Wiesbaden :
Gabler Verlag / GWV Fachverlage GmbH,
c2009.
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| Rangatū: | Gabler research. Quantitatives controlling
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| Ngā marau: | |
| Urunga tuihono: | Springer eBooks |
| Whakarāpopototanga: | "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."--Publisher's website. |
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| Whakaahutanga tūemi: | Description based on print version record. |
| Whakaahuatanga ōkiko: | 1 electronic document (.). |
| Hōputu: | Mode of access: World Wide Web. |
| Rārangi puna kōrero: | Includes bibliographical references. |
| ISBN: | 1283171511 3834984582 9781283171519 9783834984586 |