The Evolution of Consolidated Financial Reporting in Australia

An Evaluation of Alternative Hypotheses
1. Auflage 2020
ISBN: 978-0-367-49696-8
Verlag: Routledge

Buch, Englisch, 198 Seiten, Format (B × H): 161 mm x 240 mm, Gewicht: 467 g

Reihe: Routledge Library Editions: Accounting History

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.

Zielgruppe

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

Autoren/Hrsg.

Whittred, Greg

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen

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

Über Autor(innen)

Greg Whittred