The Evolution of Consolidated Financial Reporting in Australia The Evolution of Consolidated Financial Reporting in Australia
Routledge Library Editions: Accounting History

The Evolution of Consolidated Financial Reporting in Australia

An Evaluation of Alternative Hypotheses

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Publisher Description

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.

GENRE
Business & Personal Finance
RELEASED
2020
4 September
LANGUAGE
EN
English
LENGTH
194
Pages
PUBLISHER
Taylor and Francis
SELLER
Taylor & Francis Group
SIZE
6.2
MB

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