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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 2025-3-25 07:21:23 | 只看該作者
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發(fā)表于 2025-3-25 07:50:06 | 只看該作者
2945-8390 lue. Julia Nasev examines the impact of conservative accounting numbers on valuation estimates and on real economic decisions such as cost stickiness.978-3-8349-2122-2978-3-8349-8458-6Series ISSN 2945-8390 Series E-ISSN 2945-8404
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發(fā)表于 2025-3-25 11:41:39 | 只看該作者
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發(fā)表于 2025-3-25 18:54:34 | 只看該作者
Lecture Notes in Computer Sciencernings will reflect bad news faster than good news. He assumes that if markets are efficient unlike earnings, returns will reflect good and bad news equally fast. Accordingly, he finds a stronger earnings-returns relation for bad news than for good news, branded as the asymmetric timeliness of earnings (see figure 1).
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發(fā)表于 2025-3-25 20:35:28 | 只看該作者
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發(fā)表于 2025-3-26 01:18:27 | 只看該作者
Introduction,urrent conservatism measures to sufficiently reflect accounting conservatism. The third stream seeks to incorporate conservatism in accounting based valuation models. It addresses the role of conservatism in valuation.
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發(fā)表于 2025-3-26 05:10:48 | 只看該作者
Book 2016arative Law approach (China and EU) to analyze the current obstacles to market integration and domestic economic growth in China. Topics covered at the national level include competition law, public procurement rules and financial regulation. At the regional and local level, this book addresses ques
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發(fā)表于 2025-3-26 12:01:27 | 只看該作者
Welfare Effects of Trade-Diverting Customs Unions: A Quantitative Approachay less than one-quarter), the precustoms-union tariff rate would have to be extremely high (above 1800%) in order for the trade-diverting customs union to be welfare-improving. This seems to accord well with Viner’s view.
29#
發(fā)表于 2025-3-26 14:45:05 | 只看該作者
Y. I. Ratushnyak,N. N. Cherep,S. A. Latypov day laborers, and promoting fair trade policies. I conclude, however, that two additional prerequisites must be met to fully advance human rights. First, businesses and corporations must be nonprofit, and second. there must be thoroughgoing citizen participation in collective decision-making.
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發(fā)表于 2025-3-26 20:37:01 | 只看該作者
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