The Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses, 1st Edition (Hardback) book cover

The Evolution of Consolidated Financial Reporting in Australia

An Evaluation of Alternative Hypotheses, 1st Edition

By Greg Whittred

Routledge

194 pages

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Hardback: 9780367496968
pub: 2020-09-02
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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.

Table of Contents

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

About the Author

Greg Whittred

About the Series

Routledge Library Editions: Accounting History

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Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General