Essays about: "Unconditional conservatism"

Found 1 essay containing the words Unconditional conservatism.

  1. 1. Unconditional Accounting Conservatism & Efficient Contracting

    University essay from Göteborgs universitet/Graduate School

    Author : Joel Björklund; Antor Ullah; [2018-07-02]
    Keywords : Unconditional conservatism; Contracting efficiency; Accounting sensitivity;

    Abstract : We examine how accounting conservatism affects contracting efficiency. More specifically, we examine the link between unconditional conservatism and accounting sensitivity in executive compensation contracts where we predict a negative relationship. READ MORE