Evolution of Consolidated Financial Reporting in Australia - An Evaluation of Alternative Hypotheses

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.

List of contents

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

About the author

Greg Whittred

Summary

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.

Product details

• Authors: Greg Whittred, Whittred Greg
• Publisher: Taylor & Francis Ltd.
• Languages: English
• Product format: Hardback
• Released: 30.09.2020
• EAN: 9780367496968
• ISBN: 978-0-367-49696-8
• No. of pages: 198
• Series: Routledge Library Editions: Accounting History
• Subjects: Social sciences, law, business > Business > Management; Business & Economics / General, Australia, Accounting, BUSINESS & ECONOMICS / Accounting / General, BUSINESS & ECONOMICS / International / Accounting, business strategy, Management & management techniques, Management and management techniques