The Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses - Routledge Library Editions. Accounting History

Whittred, Greg

Hardback (02 Sep 2020)

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Publisher's Synopsis

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.

About the Publisher

Routledge

Routledge is the world's leading academic publisher in the Humanities and Social Sciences. We publish thousands of books and journals each year, serving scholars, instructors, and professional communities worldwide. Our current publishing programme encompasses groundbreaking textbooks and premier, peer-reviewed research in the Social Sciences, Humanities, and Built Environment. We have partnered with many of the most influential societies and academic bodies to publish their journals and book series. Readers can access tens of thousands of print and e-books from our extensive catalogue of titles. Routledge is a member of Taylor & Francis Group, an informa business.

Book information

ISBN:	9780367496968
Publisher:	Taylor & Francis
Imprint:	Routledge
Pub date:	02 Sep 2020
DEWEY:	657.30994
DEWEY edition:	23
Language:	English
Number of pages:	194
Weight:	453g
Height:	234mm
Width:	156mm
Spine width:	13mm