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.
یادداشتهای مربوط به خلاصه یا چکیده
متن يادداشت
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.
موضوع (اسم عام یاعبارت اسمی عام)
موضوع مستند نشده
Accounting.
موضوع مستند نشده
Economics -- Mathematical models.
موضوع مستند نشده
Linear models (Statistics)
رده بندی کنگره
شماره رده
HF5636
نشانه اثر
.
J855
2009
نام شخص به منزله سر شناسه - (مسئولیت معنوی درجه اول )
مستند نام اشخاص تاييد نشده
Julia Nasev ; with a preface by Prof. Dr. Carsten Homburg.