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

Informationen zum Autor Greg Whittred Klappentext 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. Zusammenfassung 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. Inhaltsverzeichnis 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

Product details

• Authors: Greg Whittred, Whittred Greg
• Publisher: Taylor & Francis Ltd.
• Languages: English
• Product format: Paperback / Softback
• Released: 28.02.2022
• EAN: 9780367496975
• ISBN: 978-0-367-49697-5
• No. of pages: 198
• Series: Routledge Library Editions: Accounting History
• Subjects: Social sciences, law, business > Business > General, dictionaries; Business & Economics / General, Australia, Accounting, BUSINESS & ECONOMICS / Accounting / General, BUSINESS & ECONOMICS / International / Accounting, business strategy, Management & management techniques, Management and management techniques