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The Evolution of Consolidated Financial Reporting in Australia (An Evaluation of Alternative Hypotheses)
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Product Details
Author:
Greg Whittred
Format:
Hardcover
Pages:
198
Publisher:
Taylor & Francis (September 2, 2020)
Language:
English
ISBN-13:
9780367496968
Weight:
16oz
Dimensions:
6.125" x 9.1875"
File:
TAYLORFRANCIS-TayFran_260405043548125-20260405.xml
Folder:
TAYLORFRANCIS
List Price:
$89.99
Series:
Routledge Library Editions: Accounting History
As low as:
$85.49
Publisher Identifier:
P-CRC
Discount Code:
H
Audience:
General/trade
Country of Origin:
United States
Pub Discount:
30
Imprint:
Routledge
Case Pack:
1
Overview
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.
