Nasev Conditional and Unconditional Conservatism

Implications for Accounting Based Valuation and Risky Projects
2010
ISBN: 978-3-8349-8458-6
Verlag: Betriebswirtschaftlicher Verlag Gabler
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 116 Seiten, eBook

Reihe: Quantitatives Controlling

Julia Nasev examines the impact of conservative accounting numbers on valuation estimates and on real economic decisions such as cost stickiness.

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.

Zielgruppe

Research

Autoren/Hrsg.

Nasev, Julia

Weitere Mitwirkende

Homburg, Prof. Dr. Carsten

Inhaltsverzeichnis

1;Preface;6
2;Acknowledgements;8
3;Table of Contents;9
4;List of Tables and Figures;11
5;List of Abbreviations;13
6;List of Symbols;14
7;Introduction;17
8;Linear Information Models: The Effect of Unconditional Conservatism;22
9;Linear Information Models: The Effect of Conditional Conservatism;45
10;The Link between Conditional Conservatism and Cost Stickiness;63
11;Conclusions;80
12;References;82
13;Appendix;88

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.

Über Autor(innen)

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.