عنوان
پدید آورنده
موضوع
رده
HF5636 .J855 2009
HF5636
.
J855
2009
کتابخانه
محل استقرار
INTERNATIONAL STANDARD BOOK NUMBER
(Number (ISBN
1283171511
(Number (ISBN
383492122X
(Number (ISBN
3834984582
(Number (ISBN
9781283171519
(Number (ISBN
9783834921222
(Number (ISBN
9783834984586
NATIONAL BIBLIOGRAPHY NUMBER
Number
b590288
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Conditional and unconditional conservatism :
General Material Designation
[Book]
Other Title Information
implications for accounting based valuation and risky projects
First Statement of Responsibility
Julia Nasev ; with a preface by Prof. Dr. Carsten Homburg.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Wiesbaden
Name of Publisher, Distributor, etc.
Gabler Verlag / GWV Fachverlage
Date of Publication, Distribution, etc.
©2009.
SERIES
Series Title
Gabler research., Quantitatives controlling.
CONTENTS NOTE
Text of Note
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.
SUMMARY OR ABSTRACT
Text of Note
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.
TOPICAL NAME USED AS SUBJECT
Accounting.
Economics -- Mathematical models.
Linear models (Statistics)
LIBRARY OF CONGRESS CLASSIFICATION
Class number
HF5636
Book number
.
J855
2009
PERSONAL NAME - PRIMARY RESPONSIBILITY
Julia Nasev ; with a preface by Prof. Dr. Carsten Homburg.
PERSONAL NAME - ALTERNATIVE RESPONSIBILITY
Julia Nasev
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب [Book]
Y
