標(biāo)題: Titlebook: Conditional and Unconditional Conservatism; Implications for Acc Julia Nasev Book 2009 Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, [打印本頁(yè)] 作者: 偏差 時(shí)間: 2025-3-21 17:25
書目名稱Conditional and Unconditional Conservatism影響因子(影響力)
書目名稱Conditional and Unconditional Conservatism影響因子(影響力)學(xué)科排名
書目名稱Conditional and Unconditional Conservatism網(wǎng)絡(luò)公開(kāi)度
書目名稱Conditional and Unconditional Conservatism網(wǎng)絡(luò)公開(kāi)度學(xué)科排名
書目名稱Conditional and Unconditional Conservatism被引頻次
書目名稱Conditional and Unconditional Conservatism被引頻次學(xué)科排名
書目名稱Conditional and Unconditional Conservatism年度引用
書目名稱Conditional and Unconditional Conservatism年度引用學(xué)科排名
書目名稱Conditional and Unconditional Conservatism讀者反饋
書目名稱Conditional and Unconditional Conservatism讀者反饋學(xué)科排名
作者: 冷峻 時(shí)間: 2025-3-22 00:17 作者: arboretum 時(shí)間: 2025-3-22 03:26 作者: ARIA 時(shí)間: 2025-3-22 04:46 作者: OPINE 時(shí)間: 2025-3-22 10:18
https://doi.org/10.1007/978-3-8349-8458-6Accounting; Conservatism; Cost Stickiness; Equity Valuation; Linear Information Model; RM; Residual Income作者: 公司 時(shí)間: 2025-3-22 14:38
978-3-8349-2122-2Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2009作者: 公司 時(shí)間: 2025-3-22 18:18
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作者: 賄賂 時(shí)間: 2025-3-22 21:39
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作者: meditation 時(shí)間: 2025-3-23 03:26
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作者: Mhc-Molecule 時(shí)間: 2025-3-23 06:44 作者: 先行 時(shí)間: 2025-3-23 12:46 作者: epicardium 時(shí)間: 2025-3-23 16:22 作者: Narrative 時(shí)間: 2025-3-23 20:04 作者: 壟斷 時(shí)間: 2025-3-24 01:14
On the Computational Power of Brane Calculi,In this paper, we demonstrate the impact of analysts’ failure to adjust their optimistic forecast for conditional conservatism on linear information models (LIMs) that largely rely on analysts’ forecasts, such as the Choi/O’Hanlon/Pope (2006) model.作者: jocular 時(shí)間: 2025-3-24 03:23
Linear Information Models: The Effect of Conditional Conservatism,In this paper, we demonstrate the impact of analysts’ failure to adjust their optimistic forecast for conditional conservatism on linear information models (LIMs) that largely rely on analysts’ forecasts, such as the Choi/O’Hanlon/Pope (2006) model.作者: 較早 時(shí)間: 2025-3-24 09:17
Conditional and Unconditional Conservatism978-3-8349-8458-6Series ISSN 2945-8390 Series E-ISSN 2945-8404 作者: 他姓手中拿著 時(shí)間: 2025-3-24 11:39
https://doi.org/10.1007/11905455 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.作者: 變化無(wú)常 時(shí)間: 2025-3-24 18:08 作者: 元音 時(shí)間: 2025-3-24 19:59 作者: crucial 時(shí)間: 2025-3-25 01:58 作者: Ringworm 時(shí)間: 2025-3-25 07:21 作者: Conscientious 時(shí)間: 2025-3-25 07:50
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 作者: 擺動(dòng) 時(shí)間: 2025-3-25 11:41 作者: disrupt 時(shí)間: 2025-3-25 18:54
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).作者: Congregate 時(shí)間: 2025-3-25 20:35 作者: Allege 時(shí)間: 2025-3-26 01:18
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.作者: Cytokines 時(shí)間: 2025-3-26 05:10
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作者: 保留 時(shí)間: 2025-3-26 12:01
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.作者: 許可 時(shí)間: 2025-3-26 14:45
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.作者: 容易做 時(shí)間: 2025-3-26 20:37 作者: Reverie 時(shí)間: 2025-3-27 00:45
the citizens. This book follows the research context of problem orientation – goal orientation - practical operation, and puts forward the ideas, basic goals and paths of fiscal system reform that adapt to the modernization of national governance..978-981-16-2592-3978-981-16-2590-9Series ISSN 2509-6001 Series E-ISSN 2509-601X 作者: AGATE 時(shí)間: 2025-3-27 03:05
Phillip T. Slee,Grace Skrzypiec focuses on these issues and thereby makes an important and very valuable contribution. After presenting a well-structured and clearly-written overview of existing research and the theoretical basis of psychological contracts – which has rarely been described in detail – the present research focuses on the fo978-3-8349-1382-1978-3-8349-8194-3作者: 無(wú)情 時(shí)間: 2025-3-27 07:07
Book 2010his volume systematically combines theoretical views with empirical analysis. It argues that ‘managerialist’ pressure has resulted in changes in the way academic performance is measured. There has been a shift in criteria away from research reputation, teaching and scholarship to the measurement of 作者: flutter 時(shí)間: 2025-3-27 10:09
Andreas Herrmann,Nicole Hoffmann2 Online 2007b). Fast jeder Kunde kennt mittlerweile die Sauerstoffblasen vor dem blauen Hintergrund und den Claim ?o2 can do.“. Doch was macht die Marke heute so erfolgreich? Was waren die Treiber des Markennamenswechsels und was seine Erfolgsfaktoren? Bei o2 begann alles mit der Entwicklung des Mo作者: 鋪?zhàn)?nbsp; 時(shí)間: 2025-3-27 15:26
Paul Steinerce, economic, class, gender and cultural differentiation and encountering the other for deliberation are indispensable to achieve transformation. The authors, however, hold that since encountering the other is limited by the very ideological constructions of otherness, it is imperative that the educ作者: Accord 時(shí)間: 2025-3-27 17:51