Advertisement

Abstract

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.

Keywords

Cash Flow Analyst Forecast Residual Income Accounting Conservatism Conditional Conservatism 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Julia Nasev

There are no affiliations available

Personalised recommendations