The Evolution of Consolidated Financial Reporting in Australia : An Evaluation of Alternative Hypotheses Hardback
by Greg Whittred
Part of the Routledge Library Editions: Accounting History series
Hardback
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.
Information
-
Out of stock
- Format:Hardback
- Pages:198 pages
- Publisher:Taylor & Francis Ltd
- Publication Date:02/09/2020
- Category:
- ISBN:9780367496968
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Information
-
Out of stock
- Format:Hardback
- Pages:198 pages
- Publisher:Taylor & Francis Ltd
- Publication Date:02/09/2020
- Category:
- ISBN:9780367496968
