Quantitatives Controlling

Conditional and Unconditional Conservatism

Implications for Accounting Based Valuation and Risky Projects

Authors: Nasev, Julia

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eBook $59.99
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  • ISBN 978-3-8349-8458-6
  • Digitally watermarked, DRM-free
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Softcover $79.99
price for USA
  • ISBN 978-3-8349-2122-2
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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 authors

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.

Table of contents (5 chapters)

  • Introduction

    Nasev, Julia

    Pages 1-5

  • Linear Information Models: The Effect of Unconditional Conservatism

    Nasev, Julia

    Pages 7-29

  • Linear Information Models: The Effect of Conditional Conservatism

    Nasev, Julia

    Pages 31-48

  • The Link between Conditional Conservatism and Cost Stickiness

    Nasev, Julia

    Pages 49-65

  • Conclusions

    Nasev, Julia

    Pages 67-68

Buy this book

eBook $59.99
price for USA (gross)
  • ISBN 978-3-8349-8458-6
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $79.99
price for USA
  • ISBN 978-3-8349-2122-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Conditional and Unconditional Conservatism
Book Subtitle
Implications for Accounting Based Valuation and Risky Projects
Authors
Series Title
Quantitatives Controlling
Copyright
2009
Publisher
Gabler Verlag
Copyright Holder
Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden
eBook ISBN
978-3-8349-8458-6
DOI
10.1007/978-3-8349-8458-6
Softcover ISBN
978-3-8349-2122-2
Edition Number
1
Number of Pages
XVII, 116
Number of Illustrations and Tables
6 b/w illustrations
Topics