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dc.contributor.authorCanil, J.-
dc.contributor.authorRosser, B.-
dc.identifier.citationJournal of the Academy of Business and Economics, 2003; 1(2):146-154-
dc.description.abstractAASB 1024 was introduced to mandate consolidation of controlled associates, and hence disclosure of debt issued by these associates. Firms with debt-laden controlled associates faced significant disclosure costs, so therefore had an incentive to avoid consolidation. Disclosure cost arguments are used to generate hypotheses in relation to pre- and post-adoption investment structures. Corporate sell-offs and straight non-disclosure of controlled associates are found to have been significant mechanisms for reducing the impact of the disclosure provisions of AASB 1024.-
dc.publisherInternational Academy of Business and Economics-
dc.rightsCopyright 2003 Gale, Cengage Learning. All rights reserved.-
dc.titleCorporate responses to the introduction of the Australian consolidation standard: a test of disclosure cost explanations-
dc.typeJournal article-
dc.identifier.orcidCanil, J. [0000-0002-3646-4320]-
Appears in Collections:Aurora harvest 2
Business School publications

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