Seema Chopra

Broschiertes Buch

Conservatism in Accounting: A Study of Indian, US & Japanese Companies

Beschreibung

The manuscript measures accounting conservatism in Indian, US and Japanese companies using Book- to Market ratio. It also identifies the industry-wise variations in accounting conservatism in above countries. It explains the accounting choices through which conservatism is practised by Indian companies. It also focuses on four explanations for existence of conservatism viz., contracting, litigation, taxation and regulation. The manuscript also explains the relevance of the accounting conservatism by evidencing that it is used by investors in decision making.

Autor

Seema Chopra,MCom,PhD: Studied at Panjab University, Chandigarh. Presently working as Assistant Professor, Sri Guru Gobind Singh College, Chandigarh,India.

Produktdetails

• Verlag: LAP Lambert Academic Publishing
• Seitenzahl: 260
• Erscheinungstermin: 1. April 2015
• Englisch
• Abmessung: 220mm x 150mm x 16mm
• Gewicht: 361g
• ISBN-13: 9783659687013
• ISBN-10: 3659687014
• Artikelnr.: 42683050