Essays about: "conditional conservatism"

Found 4 essays containing the words conditional conservatism.

1. 1. Ownership structure and accounting quality: A study on Swedish private equity backed companies

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Oscar Cederholm; Gustaf Persson; [2023]
   Keywords : Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

   Abstract : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. READ MORE

3. 2. The mostly harmless accounting conservatism: a research on conditional conservatism in Sweden

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Xiaoyu Ma; Dongyang Liu; [2019]
   Keywords : Conditional conservatism; Monetary policy; Macro-accounting; Aggregate earning property;

   Abstract : This study investigates the bilateral association between conditional accounting conservatism and macroeconomic indicators in Sweden. From Macro-to-micro, we analyze how monetary policy affects individual firm's conservative reporting choice. READ MORE

4. 3. 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

5. 4. The effect of managerial ownership on the demand for conservatism.

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Gjalt Eersteling; [2016]
   Keywords : Managerial ownership; agency problems; conditional conservatism; assymetric timeliness;

   Abstract : In this paper the relation between managerial ownership and conservatism is examined. Managerial ownership decreases agency problems caused by the separation of ownership and control. Managerial ownership increases the time horizon of managers and decreases expropriating behaviour. READ MORE