Conditional and unconditional conservatism: implications for accounting based valuation and risky projects
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Wiesbaden
Gabler
2009
|
| Edition: | 1. ed. |
| Series: | Gabler Research : Quantitatives Controlling
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVII, 116 S. graph. Darst. 21 cm |
| ISBN: | 9783834921222 |
Staff View
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Record in the Search Index
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| adam_text | IMAGE 1
TABLE OF CONTENTS
PREFACE V
ACKNOWLEDGEMENTS VII
TABLE OF CONTENTS IX
LIST OF TABLES AND FIGURES XI
LIST OF ABBREVIATIONS XIII
LIST OF SYMBOLS XV
1 INTRODUCTION 1
2 LINEAR INFORMATION MODELS: THE EFFECT OF UNCONDITIONAL CONSERVATISM 7
2.1 INTRODUCTION 7
2.2 LINEAR INFORMATION MODELS 10
2.2.1 THE CASE OF NO CONSERVATISM 10
2.2.2 THE CASE OF ACCOUNTING CONSERVATISM 11
2.3 EMPIRICAL APPROACH 13
5.S.I ESTIMATION PROCEDURE 13
2.3.2 CONSERVATISM ANALYSES. 15
2.4 RESULTS 19
2.4.1 MODEL ESTIMATIONS AND OUT-OF-SAMPLE FORECASTS 19
2.4.2 PARTITION ANALYSES 19
2.4.3 DELTA REGRESSIONS 20
2.4.4 CONSERVATISM SPECIFIC MODEL ESTIMATION 21
2.5 SENSITIVITY ANALYSES 23
2.5.1 ALTERNATIVE MODEL SPECIFICATION 23
2.5.2 ALTERNATIVE ESTIMATION APPROACH 24
2.5.3 ADJUSTING FOR ANALYST FORECAST BIAS 26
2.5.4 FURTHER SENSITIVITY TESTS 27
2.6 CONCLUSIONS 28
3 LINEAR INFORMATION MODELS: THE EFFECT OF CONDITIONAL CONSERVATISM 31
3.1 INTRODUCTION 31
3.2 ACCOUNTING CONSERVATISM 33
3.3 THE MODELS 33
3.3.1 LINEAR INFORMATION MODELS 33
3.3.2 THE BASU (1997) MODELS 35
IX
BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/997723106
DIGITALISIERT DURCH
IMAGE 2
3.4 INCORPORATING CONDITIONAL CONSERVATISM INTO LINEAR INFORMATION
MODELS 36
3.4.1 ADJUSTING THE PERSISTENCE OF THE RESIDUAL INCOME PROCESS 37
3.4.2 ADJUSTING THE ANALYST FORECAST 38
3.5 SPECIFICATIONS AND HYPOTHESES 39
5.5./ SPECIFICATION OF THE ANALYST FORECAST ADJUSTMENT 39
3.5.2 HYPOTHESES DEVELOPMENT 40
3.6 SAMPLE, VARIABLES AND ESTIMATION 42
3.6.1 SAMPLE 42
3.6.2 VARIABLES 42
3.6.3 ESTIMATION PROCEDURE 42
3.7 ESTIMATION RESULTS 44
3.7.1 HYPOTHESIS 1 44
3.7.2 HYPOTHESIS 2 44
3.7.3 HYPOTHESIS 3 45
3.8 CONCLUSIONS 47
4 THE LINK BETWEEN CONDITIONAL CONSERVATISM AND COST STICKINESS 49
4.1 INTRODUCTION 49
4.2 CONCEPTS 52
4.2.1 ASYMMETRIC TIMELINESS AND CONDITIONAL CONSERVATISM 52
4.2.2 COST STICKINESS 54
4.3 HYPOTHESES DEVELOPMENT 56
4.4 MODEL SPECIFICATION AND VARIABLE MEASUREMENT 58
4.4.1 THE BASU (1997) REGRESSION 59
4.4.2 PARTITION APPROACH 59
4.4.3 DUMMY SPECIFICATION 60
4.4.4 ACCRUALS AND OPERATING CASH FLOW REGRESSIONS 61
4.5 ESTIMATION PROCEDURE, DATA AND DESCRIPTIVE STATISTICS 62
4.6 RESULTS 63
4.7 CONCLUSIONS 64
5 CONCLUSIONS 67
REFERENCES 69
APPENDIX 75
|
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| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
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| indexdate | 2024-07-09T22:41:54Z |
| institution | BVB |
| isbn | 9783834921222 |
| language | English |
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| physical | XVII, 116 S. graph. Darst. 21 cm |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | Gabler |
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| series2 | Gabler Research : Quantitatives Controlling |
| spelling | Nasev, Julia Verfasser (DE-588)140130322 aut Conditional and unconditional conservatism implications for accounting based valuation and risky projects Julia Nasev. With a pref. by Carsten Homburg 1. ed. Wiesbaden Gabler 2009 XVII, 116 S. graph. Darst. 21 cm txt rdacontent n rdamedia nc rdacarrier Gabler Research : Quantitatives Controlling Zugl.: Köln, Univ., Diss., 2009 Vorsichtsprinzip (DE-588)4287125-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Rechnungslegung (DE-588)4128343-0 s Vorsichtsprinzip (DE-588)4287125-6 s DE-604 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020430835&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Nasev, Julia Conditional and unconditional conservatism implications for accounting based valuation and risky projects Vorsichtsprinzip (DE-588)4287125-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4287125-6 (DE-588)4128343-0 (DE-588)4113937-9 |
| title | Conditional and unconditional conservatism implications for accounting based valuation and risky projects |
| title_auth | Conditional and unconditional conservatism implications for accounting based valuation and risky projects |
| title_exact_search | Conditional and unconditional conservatism implications for accounting based valuation and risky projects |
| title_full | Conditional and unconditional conservatism implications for accounting based valuation and risky projects Julia Nasev. With a pref. by Carsten Homburg |
| title_fullStr | Conditional and unconditional conservatism implications for accounting based valuation and risky projects Julia Nasev. With a pref. by Carsten Homburg |
| title_full_unstemmed | Conditional and unconditional conservatism implications for accounting based valuation and risky projects Julia Nasev. With a pref. by Carsten Homburg |
| title_short | Conditional and unconditional conservatism |
| title_sort | conditional and unconditional conservatism implications for accounting based valuation and risky projects |
| title_sub | implications for accounting based valuation and risky projects |
| topic | Vorsichtsprinzip (DE-588)4287125-6 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Vorsichtsprinzip Rechnungslegung Hochschulschrift |
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