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Conditional and Unconditional Conservatism

Implications for Accounting Based Valuation and Risky Projects

  • Book
  • © 2009

Overview

Authors:
  1. Julia Nasev
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Part of the book series: Quantitatives Controlling (QC)

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Table of contents (5 chapters)

  1. Front Matter

    Pages I-XVII
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  2. Introduction

    • Julia Nasev
    Pages 1-5

  3. Linear Information Models: The Effect of Unconditional Conservatism

    • Julia Nasev
    Pages 7-29

  4. Linear Information Models: The Effect of Conditional Conservatism

    • Julia Nasev
    Pages 31-48

  5. The Link between Conditional Conservatism and Cost Stickiness

    • Julia Nasev
    Pages 49-65

  6. Conclusions

    • Julia Nasev
    Pages 67-68

  7. Back Matter

    Pages 69-116
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Keywords

About this book

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.

About the author

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.

Bibliographic Information

  • Book Title: Conditional and Unconditional Conservatism

  • Book Subtitle: Implications for Accounting Based Valuation and Risky Projects

  • Authors: Julia Nasev

  • Series Title: Quantitatives Controlling

  • DOI: https://doi.org/10.1007/978-3-8349-8458-6

  • Publisher: Gabler Verlag Wiesbaden

  • eBook Packages: Business and Economics, Economics and Finance (R0)

  • Copyright Information: Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2009

  • Softcover ISBN: 978-3-8349-2122-2

  • eBook ISBN: 978-3-8349-8458-6

  • Series ISSN: 2945-8390

  • Series E-ISSN: 2945-8404

  • Edition Number: 1

  • Number of Pages: XVII, 116

  • Number of Illustrations: 6 b/w illustrations

  • Topics: Public Economics, Finance, general, Accounting/Auditing

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