Quantitatives Controlling: Implications for Accounting Based Valuation and Risky Projects

Nasev, Julia; Homburg, Prof. Dr. Carsten

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.

Details

Published by: Gabler Verlag

Publication Date: 2009-12-11

Format: Paperback

ISBN-13: 9783834921222

DOI: 10.1007/978-3-8349-8458-6

Dimensions: 210cm x148cm

Pages: 116