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.
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.
The Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses
198
The Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses
198Related collections and offers
Product Details
| ISBN-13: | 9781000166910 |
|---|---|
| Publisher: | Taylor & Francis |
| Publication date: | 09/04/2020 |
| Series: | Routledge Library Editions: Accounting History , #20 |
| Sold by: | Barnes & Noble |
| Format: | eBook |
| Pages: | 198 |
| File size: | 5 MB |