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Conditional and Unconditional Conservatism

Conditional and Unconditional Conservatism Implications for Accounting Based Valuation and Risky Projects - Quantitatives Controlling

2010 edition

Paperback (11 Dec 2009)

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Publisher's Synopsis

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.

Book information

ISBN: 9783834921222
Publisher: Gabler Verlag
Imprint: Gabler Verlag
Pub date:
Edition: 2010 edition
Language: English
Number of pages: 116
Weight: 172g
Height: 210mm
Width: 148mm
Spine width: 7mm