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Zonder onderwerpscode --- 657.62 --- Analysis and verification of balance-sheets --- 657.62 Analysis and verification of balance-sheets

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657.62 --- 657.62 Analysis and verification of balance-sheets --- Analysis and verification of balance-sheets --- Accountancy

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Audit --- Auditing --- Auditing. --- 657.62 --- Audits --- Financial statements --- Accounting --- Comfort letters --- Analysis and verification of balance-sheets --- 657.62 Analysis and verification of balance-sheets

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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 Nasev examines the impact of conservative accounting numbers on valuation estimates and on real economic decisions such as cost stickiness.

Economics/Management Science. --- Accounting/Auditing. --- Economics. --- Auditing. --- Economie politique --- Vérification comptable --- 657.62 --- 657.62 Analysis and verification of balance-sheets --- Analysis and verification of balance-sheets

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Financial statements --- Corporations --- Accounting --- 657.62 --- 657.62 Analysis and verification of balance-sheets --- Analysis and verification of balance-sheets --- Financial analysis --- Corporations - Accounting