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OverviewThis 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. Full Product DetailsAuthor: Greg WhittredPublisher: Taylor & Francis Ltd Imprint: Routledge Volume: 20 Weight: 0.526kg ISBN: 9780367496968ISBN 10: 0367496968 Pages: 198 Publication Date: 02 September 2020 Audience: Professional and scholarly , College/higher education , Professional & Vocational , Postgraduate, Research & Scholarly Format: Hardback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of Contents1. 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 ConclusionsReviewsAuthor InformationGreg Whittred Tab Content 6Author Website:Countries AvailableAll regions |
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