Conditional and Unconditional Conservatism
ISBN:
978-3-8349-2122-2
Auflage:
2010
Verlag:
Betriebswirtschaftlicher Verlag Gabler
Land des Verlags:
Deutschland
Erscheinungsdatum:
11.12.2009
Bearbeiter:
Reihe:
Quantitatives Controlling
Format:
Softcover
Seitenanzahl:
116
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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.
Schlagwörter
Biografische Anmerkung
Dr. Julia Nasev received her doctor’s degree at the University of Cologne, her supervisor was Prof. Dr. Carsten Homburg from the Department of Management Accounting.
