Conditional and Unconditional Conservatism Implications for Accounting Based Valuation and Risky Projects /
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...
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| Format: | Electronic |
| Language: | English |
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Wiesbaden :
Gabler,
2009.
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| Online Access: | https://ezaccess.library.uitm.edu.my/login?url=http://dx.doi.org/10.1007/978-3-8349-8458-6 |