Essays about: "Samuel Lucki Racana"
Found 1 essay containing the words Samuel Lucki Racana.
-
1. The Effect of Conservative Accounting on the Bondholder-Shareholder Conflict and Cost of Debt
University essay from Företagsekonomiska institutionenAbstract : Prior research on conservative accounting and bondholder-shareholder conflict show that firms with higher degree of conservatism experience less austere conflict and lower cost of debt. However, since the implementation of IFRS in 2005, conservatism has been widely reduced in favor of fair value principles. READ MORE
Result pages:
1