Efficient Contracting Theory and Sources of Efficient Contracting Demand for Financial Accounting Information in Pandemic Covid-19 Era

Abstract

The spread of Covid-19 affects the economic stability of a country. This economic stability also has an impact on corporate governance. To strengthen corporate governance, contracts must be made as efficient as possible. This is because efficient contracts are known to be very important in good corporate governance. This paper aims to discuss the theory of efficient contracts and the sources of demand for efficient contracts for companies in the Covid-19 Pandemic Era. The method used in this paper uses a qualitative approach whose data sources are obtained online. The results of this study are expected to provide information as a reference for companies, investors, and stakeholders who anticipate future pandemics.