Conditional And Unconditional Conservatism (Quantitatives Controlling) - Couverture souple

Nasev, Julia

 
9783834921222: Conditional And Unconditional Conservatism (Quantitatives Controlling)

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 understate 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.

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À propos de l?auteur

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.

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