The Resource Conditional and Unconditional Conservatism : Implications for Accounting Based Valuation and Risky Projects, by Julia Nasev, (electronic resource)

Conditional and Unconditional Conservatism : Implications for Accounting Based Valuation and Risky Projects, by Julia Nasev, (electronic resource)

Label
Conditional and Unconditional Conservatism : Implications for Accounting Based Valuation and Risky Projects
Title
Conditional and Unconditional Conservatism
Title remainder
Implications for Accounting Based Valuation and Risky Projects
Statement of responsibility
by Julia Nasev
Creator
Author
Author
Subject
Language
  • eng
  • eng
Summary
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
Member of
http://library.link/vocab/creatorName
Nasev, Julia
Dewey number
  • 330.01
  • 330.015195
Dissertation note
Univ., Diss.--Köln, 2009.
http://bibfra.me/vocab/relation/httpidlocgovvocabularyrelatorsaut
SjZGipyKAfI
Language note
English
LC call number
HJ9-9940
Literary form
non fiction
Nature of contents
dictionaries
Series statement
Quantitatives Controlling
http://library.link/vocab/subjectName
  • Public finance
  • Finance
  • Accounting
  • Public Economics
  • Finance, general
  • Accounting/Auditing
Label
Conditional and Unconditional Conservatism : Implications for Accounting Based Valuation and Risky Projects, by Julia Nasev, (electronic resource)
Instantiates
Publication
Note
Description based upon print version of record
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
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
Dimensions
unknown
Edition
1. Aufl.
Extent
1 online resource (131 p.)
Form of item
online
Isbn
9786613171511
Media category
computer
Media type code
c
Other control number
10.1007/978-3-8349-8458-6
Specific material designation
remote
System control number
  • (CKB)2670000000006694
  • (EBL)750461
  • (OCoLC)647845715
  • (SSID)ssj0000633645
  • (PQKBManifestationID)11424410
  • (PQKBTitleCode)TC0000633645
  • (PQKBWorkID)10621404
  • (PQKB)10176396
  • (DE-He213)978-3-8349-8458-6
  • (MiAaPQ)EBC750461
  • (EXLCZ)992670000000006694
Label
Conditional and Unconditional Conservatism : Implications for Accounting Based Valuation and Risky Projects, by Julia Nasev, (electronic resource)
Publication
Note
Description based upon print version of record
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
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
Dimensions
unknown
Edition
1. Aufl.
Extent
1 online resource (131 p.)
Form of item
online
Isbn
9786613171511
Media category
computer
Media type code
c
Other control number
10.1007/978-3-8349-8458-6
Specific material designation
remote
System control number
  • (CKB)2670000000006694
  • (EBL)750461
  • (OCoLC)647845715
  • (SSID)ssj0000633645
  • (PQKBManifestationID)11424410
  • (PQKBTitleCode)TC0000633645
  • (PQKBWorkID)10621404
  • (PQKB)10176396
  • (DE-He213)978-3-8349-8458-6
  • (MiAaPQ)EBC750461
  • (EXLCZ)992670000000006694

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