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The Evolution of Consolidated Financial Reporting in Australia on Hardback by Greg Whittred
The Evolution of Consolidated Financial Reporting in Australia on Hardback by Greg Whittred
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The Evolution of Consolidated Financial Reporting in Australia

An Evaluation of Alternative Hypotheses
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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.

Author Biography:

Greg Whittred
Release date NZ
September 2nd, 2020
Author
Audiences
  • Postgraduate, Research & Scholarly
  • Postgraduate, Research & Scholarly
  • Professional & Vocational
Pages
198
ISBN-13
9780367496968
Product ID
33358085

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