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https://hdl.handle.net/2440/1255
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DC Field | Value | Language |
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dc.contributor.author | Canil, J. | - |
dc.contributor.author | Rosser, B. | - |
dc.date.issued | 2003 | - |
dc.identifier.citation | Journal of the Academy of Business and Economics, 2003; 1(2):146-154 | - |
dc.identifier.issn | 1542-8710 | - |
dc.identifier.uri | http://hdl.handle.net/2440/1255 | - |
dc.description.abstract | AASB 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.language.iso | en | - |
dc.publisher | International Academy of Business and Economics | - |
dc.rights | Copyright 2003 Gale, Cengage Learning. All rights reserved. | - |
dc.source.uri | http://www.freepatentsonline.com/article/Journal-Academy-Business-Economics/113563615.html | - |
dc.title | Corporate responses to the introduction of the Australian consolidation standard: a test of disclosure cost explanations | - |
dc.type | Journal article | - |
pubs.publication-status | Published | - |
dc.identifier.orcid | Canil, J. [0000-0002-3646-4320] | - |
Appears in Collections: | Aurora harvest 2 Business School publications |
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