The Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses

ISBN-13: 9780367496975 / Angielski / Miękka / 2022 / 194 str.

Opis

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.

Spis treści

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

O autorze

Greg Whittred