1st Edition
The Evolution of Consolidated Financial Reporting in Australia An Evaluation of Alternative Hypotheses
By Greg Whittred
Copyright 1988
198 Pages
by
Routledge
198 Pages
by
Routledge
198 Pages
by
Routledge
Also available as eBook on:
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... Read more
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
Biography
Greg Whittred
