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    Studiebog
    The Evolution of Consolidated Financial Reporting in Australia

    The Evolution of Consolidated Financial Reporting in Australia

    - An Evaluation of Alternative Hypotheses

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    Bog
    • Format
    • Bog, paperback
    • Engelsk

    Beskrivelse

    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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    Detaljer
    • SprogEngelsk
    • Sidetal198
    • Udgivelsesdato15-02-2022
    • ISBN139780367496975
    • Forlag Routledge
    • FormatPaperback
    Størrelse og vægt
  • Vægt290 g
    • coffee cup img
    10 cm
    book img
    15,6 cm
    23,4 cm

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    Australia Held Holding companies Financial reporting NSW Accounting method Accounting Method Choice Audit Firms Borrowing Corporation Capital Issues Controls Claim Dilution Consolidated Statements External Reporting Purposes Consolidated Financial Consolidated Financial Reporting Consolidation Requirement Holding Company Form Multiple Incorporation Parent Company Financial Statements Parent Company’s Accounts Stock Exchange Requirement Unsecured Loan Stock Victorian Companies Acts OLS Regression Opportunistic behaviour Reduce Agency Costs Uniform Companies Act Unsecured Note
    Machine Name: SAXO080