- Product Description
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.
|Number of Pages||260|
|Country of Manufacture||India|
|Product Brand||LAP LAMBERT Academic Publishing|
|Product Packaging Info||Box|
|In The Box||1 Piece (Paperback)|
|Product First Available On ClickOnCare.com||2015-06-24 00:00:00|