Evolution of Consolidated Financial Reporting in Australia

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A01=Greg Whittred
accounting method
Accounting Method Choice
accounting policy choice
agency theory
Audit Firms
Australia
Author_Greg Whittred
Borrowing Corporation
Capital Issues Controls
capital market history
Category=KFC
Category=KJC
Category=KJM
Claim Dilution
Consolidated Financial
Consolidated Financial Reporting
Consolidated Statements
Consolidation Requirement
corporate governance Australia
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
External Reporting Purposes
financial reporting
financial statement analysis
Held
Holding Companies
Holding Company Form
Multiple Incorporation
NSW
OLS Regression
Opportunistic Behaviour
optimal contracting
Parent Company Financial Statements
Parent Company's Accounts
Parent Company’s Accounts
Reduce Agency Costs
Stock Exchange Requirement
Uniform Companies Act
Unsecured Loan Stock
Unsecured Note
Victorian Companies Acts
voluntary consolidated reporting practices

Product details

  • ISBN 9780367496975
  • Weight: 370g
  • Dimensions: 156 x 234mm
  • Publication Date: 15 Feb 2022
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Paperback
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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.

Greg Whittred

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