The three studies of this dissertation thesis are unified around the topic of accounting conservatism. The first two studies address the incorporation of unconditional as well as conditional conservatism in accounting based valuation models. The third study examines the variation of conditional conservatism with the riskiness of a project illustrated in the context of cost stickiness.


Cash Flow Analyst Forecast Residual Income Accounting Conservatism Conditional Conservatism 
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© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Julia Nasev

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