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"Finance and Accounting for Nonfinancial Managers, Third Edition, introduces the reader to financial terminology, relates financial measures to operating information, enables the student to understand and apply financial measures to operating performance, and ties all of this to the current business environment. Today’s managers, whether supervisors or senior executives, are expected to understand and use financial and operational measures, prepare and utilize budgets, respond to inquiries about the financial consequences of actions taken by them or by their department or team, and understand and use financial and accounting terminology—the common language of business measurement. Written in a conversational, easy-to-understand tone, the course treats finance and accounting from the perspective of users of financial information—it enhances their ability to communicate effectively with subordinates, other managers, senior executives, and accounting and finance professionals. It offers managers the ability to use and analyze financial information to improve the performance of their operations and to identify—and avoid—potential problems. The third edition includes discussion of the continuing transition of financial reporting to an international standard as well as consideration of the effects on accounting and finance resulting from the Recession of 2007-2009. New sections on how to read an annual report and navigating the shifts in the marketplace are also included. This edition has been updated throughout to provide managers with the most current and complete information available. Selected Learning Objectives Participants will learn how to: Prepare budgets Read, understand, and use financial and operational measures Manage short-term assets Relate department performance to the big picture."

"The new edition of this text continues its tradition of excellence ensuring the focus remains on key principles. To accommodate courses which include coverage across a wider range of topics, the authors provide additional chapters about Leasing, Mergers and Acquisitions online. This book strives to present the material in a way that makes it coherent and easy to understand. Finance Prep Courses allow students to view a video to refresh topics, and then answer questions to test their understanding. This product gives lecturers more time in class to cover finance topics, and ensures that students do not get left behind. In addition to providing students with relevant, realistic problem-solving tools, this text has the benefit of the most current and relevant research in finance"

"Penelitian ini bertujuan untuk menguji pengaruh konservatisme akuntansi terhadap nilai perusahaan dengan risiko perusahaan sebagai variabel mediasi. Konservatisme akuntansi adalah prinsip kehati-hatian dalam laporan keuangan dimana perusahaan segera mengakui kerugian secara tepat waktu dibandingkan dengan keuntungan. Hal ini membuat perusahaan cenderung tidak mengambil risiko tinggi untuk menghindari kerugian yang harus segera dilaporkan. Risiko perusahaan juga diprediksikan dapat mempengaruhi nilai perusahaan. Pengujian dilakukan pada 254 perusahaan yang terdaftar di BEI tahun 2011-2015. Hasil penelitian menunjukkan konservatisme akuntansi dapat mengurangi tingkat pengambilan risiko perusahaan yang akhirnya justru meningkatkan nilai perusahaan, dimana konservatisme dalam pelaporan keuangan akan mendorong pengambilan risiko yang lebih bertanggung jawab.

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The research objective is to examine the effect of accounting conservatism to firm value with firm risk as a mediating variable. Accounting conservatism is a prudent principle on financial reporting where losses are recognized in a timelier manner than gains. The implementation of accounting conservatism reduces firm?s risk taking to avoid potential losses being reported immediately. Firm risk is also predicted to have impact on firm value. Therefore, the effect of accounting conservatism on firm value through firm risk is predicted. This research takes 254 companies that are listed in Indonesia?s Stock Exchange (BEI) from 2011 to 2015. The empirical study shows that the accounting conservatism reduces firm risk taking that in the end increases firm value. This indicates that firms with more conservative financial reporting will tend to take risks more responsible and prudent."