1st Edition

The Evolution of Consolidated Financial Reporting in Australia
An Evaluation of Alternative Hypotheses

ISBN 9780367496968
Published September 2, 2020 by Routledge
198 Pages

USD $110.00

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Book 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

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Greg Whittred