Description
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.
Book Information
ISBN 9780367496968
Author Greg Whittred
Format Hardback
Page Count 194
Imprint Routledge
Publisher Taylor & Francis Ltd
Weight(grams) 526g