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Titlebook: Conditional and Unconditional Conservatism; Implications for Acc Julia Nasev Book 2009 Gabler Verlag | Springer Fachmedien Wiesbaden GmbH,

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發(fā)表于 2025-3-21 17:25:15 | 只看該作者 |倒序?yàn)g覽 |閱讀模式
書目名稱Conditional and Unconditional Conservatism
副標(biāo)題Implications for Acc
編輯Julia Nasev
視頻videohttp://file.papertrans.cn/236/235216/235216.mp4
叢書名稱Quantitatives Controlling
圖書封面Titlebook: Conditional and Unconditional Conservatism; Implications for Acc Julia Nasev Book 2009 Gabler Verlag | Springer Fachmedien Wiesbaden GmbH,
描述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.
出版日期Book 2009
關(guān)鍵詞Accounting; Conservatism; Cost Stickiness; Equity Valuation; Linear Information Model; RM; Residual Income
版次1
doihttps://doi.org/10.1007/978-3-8349-8458-6
isbn_softcover978-3-8349-2122-2
isbn_ebook978-3-8349-8458-6Series ISSN 2945-8390 Series E-ISSN 2945-8404
issn_series 2945-8390
copyrightGabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2009
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沙發(fā)
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https://doi.org/10.1007/978-3-8349-8458-6Accounting; Conservatism; Cost Stickiness; Equity Valuation; Linear Information Model; RM; Residual Income
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發(fā)表于 2025-3-22 14:38:29 | 只看該作者
978-3-8349-2122-2Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2009
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發(fā)表于 2025-3-22 18:18:53 | 只看該作者
https://doi.org/10.1007/11790105omenon. More recent academic research broadly follows one of three directions: The first stream of research aims at assessing the impact of conservative reporting standards on real economic decisions, e.g., its role in contracting. It addresses the basic question of whether more or less conservatism
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發(fā)表于 2025-3-22 21:39:08 | 只看該作者
Corrado Priami,Xiaohua Hu,Tsau Young Linth respect to predicting equity values, linear information models (LIMs), such as the Ohlson (1995) model, have been outshone by models implemented in perfect foresight settings or ex-ante approaches based on analyst forecasts. The major challenge has been attempting to tackle the large negative bia
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發(fā)表于 2025-3-23 03:26:20 | 只看該作者
Lecture Notes in Computer Sciencerature. Since financial reporting standards require a higher verification for the recognition of good compared to bad news, Basu (1997) argues that earnings will reflect bad news faster than good news. He assumes that if markets are efficient unlike earnings, returns will reflect good and bad news e
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發(fā)表于 2025-3-23 06:44:43 | 只看該作者
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