The Evolution of Consolidated Financial Reporting in Australia
Download or Read eBook The Evolution of Consolidated Financial Reporting in Australia PDF written by Greg Whittred and published by Routledge. This book was released on 2020-09-04 with total page 135 pages. Available in PDF, EPUB and Kindle.
Author | : Greg Whittred |
Publisher | : Routledge |
Total Pages | : 135 |
Release | : 2020-09-04 |
ISBN-10 | : 9781000166910 |
ISBN-13 | : 1000166910 |
Rating | : 4/5 (10 Downloads) |
Book Synopsis The Evolution of Consolidated Financial Reporting in Australia by : Greg Whittred
Book excerpt: 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.