Sökning: "samuel racana"

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  1. 1. The Effect of Conservative Accounting on the Bondholder-Shareholder Conflict and Cost of Debt

    Kandidat-uppsats, Företagsekonomiska institutionen

    Författare :Felix Nordlind; Samuel Lucki Racana; [2013]
    Nyckelord :Conservative Accounting; Bondholder-Shareholder Conflict; Corporate Debt; Bond Spread; Dividend Policy; Norway;

    Sammanfattning : 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. LÄS MER