رکورد قبلیرکورد بعدی

" Conditional and unconditional conservatism : "


Document Type : BL
Record Number : 770295
Doc. No : b590288
Main Entry : Julia Nasev ; with a preface by Prof. Dr. Carsten Homburg.
Title & Author : Conditional and unconditional conservatism : : implications for accounting based valuation and risky projects\ Julia Nasev ; with a preface by Prof. Dr. Carsten Homburg.
Publication Statement : Wiesbaden : Gabler Verlag / GWV Fachverlage, ©2009.
Series Statement : Gabler research., Quantitatives controlling.
ISBN : 1283171511
: : 383492122X
: : 3834984582
: : 9781283171519
: : 9783834921222
: : 9783834984586
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.
Abstract : 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.
Subject : Accounting.
Subject : Economics -- Mathematical models.
Subject : Linear models (Statistics)
LC Classification : ‭HF5636‬‭.J855 2009‬
Added Entry : Julia Nasev
کپی لینک

پیشنهاد خرید
پیوستها
Search result is zero
نظرسنجی
نظرسنجی منابع دیجیتال

1 - آیا از کیفیت منابع دیجیتال راضی هستید؟