The Evolution of Consolidated Financial Reporting in Australia

An Evaluation of Alternative Hypotheses

Paperback Engels 2022 9780367496975
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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.

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ISBN13:9780367496975
Taal:Engels
Bindwijze:Paperback
Aantal pagina's:198
Uitgever:Taylor & Francis Ltd

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Inhoudsopgave

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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          The Evolution of Consolidated Financial Reporting in Australia