Construct · 1 fields · 1 citations

bias component of book value: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Financial accounting

the persistent understatement of book value relative to market value caused by conservative accounting, separated from temporary lags in recognition.

In financial accounting, bias component of book value refers to the persistent understatement of book value relative to market value caused by conservative accounting, separated from temporary lags in recognition. This meaning comes from Beaver (2000) in Journal of Accounting Research.[1]

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Nearby constructs

bias6 fields · 8 citationsjingle · one name, six constructs book1 fields · 1 citationsanchor · a standalone construct component3 fields · 5 citationsjingle · one word, three constructs

References

Beaver, W. H., & Ryan, S. G. (2000). Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity. Journal of Accounting Research, 38(1), 127. https://doi.org/10.2307/2672925

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