Construct · 1 fields · 1 citations

contracting explanation for conservatism: a standalone construct

One name. One construct. A landmark on the map.

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contracting explanationfor conservatism1 CONSTRUCTContracting explanationWATTS · FINANCIAL ACCOUNTING

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Financial accounting

the argument that conservatism arises because asymmetric verification limits managers' opportunistic payouts and overstatement under debt and compensation contracts.

In financial accounting, contracting explanation for conservatism refers to the argument that conservatism arises because asymmetric verification limits managers' opportunistic payouts and overstatement under debt and compensation contracts. This meaning comes from Watts (2003) in Accounting Horizons.[1]

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Nearby constructs

argument3 fields · 3 citationsjingle · one word, three constructscompensation2 fields · 2 citationsjingle · one word, two constructsdebt3 fields · 3 citationsjingle · one word, three carriers

References

  1. Watts, R. L. (2003). Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17(3), 207-221. https://doi.org/10.2308/acch.2003.17.3.207

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