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The Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses de Greg Whittred

The Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses: Routledge Library Editions: Accounting History

Autor Greg Whittred
en Limba Engleză Hardback – 2 sep 2020
This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement – the consolidated financial statement – in what may be characterized as relatively high agency cost situations. This study examines an accounting method choice not under the assumption that it will be made opportunistically but under the assumption that it will be negotiated ex ante as part of the firm’s optimal contract structure.
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Specificații

ISBN-13: 9780367496968
ISBN-10: 0367496968
Pagini: 198
Dimensiuni: 156 x 234 x 13 mm
Greutate: 0.53 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Library Editions: Accounting History

Locul publicării:Oxford, United Kingdom

Public țintă

Adult education, General, Postgraduate, Professional, Undergraduate Advanced, and Undergraduate Core

Cuprins

1. Introduction  2. Development of Consolidated Reporting in Australia  3. Development of Australian Capital Markets: 1930-1960  4. Hypothesis Development  5. Research Design Considerations  6. Results  7. Alternative Hypotheses  8. Synthesis and Conclusions

Descriere

This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement – the consolidated financial statement – in what may be characterized as relatively high agency cost situations.