The Evolution of Consolidated Financial Reporting in Australia

An Evaluation of Alternative Hypotheses

Greg Whittred (Autor)

Buch | Softcover

198 Seiten

2022
Routledge (Verlag)
978-0-367-49697-5 (ISBN)

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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.

Greg Whittred

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

Erscheinungsdatum	16.02.2022
Reihe/Serie	Routledge Library Editions: Accounting History
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	290 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
ISBN-10	0-367-49697-6 / 0367496976
ISBN-13	978-0-367-49697-5 / 9780367496975
Zustand	Neuware