Conditional and Unconditional Conservatism
Conditional and Unconditional Conservatism
Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834984586
Condition
New
Product Description
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.
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