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Australian financial reporting : an examination of the theory of financial reporting, of Australian public company financial reporting standards and of proposals for changed reporting requirements

Standish, Peter E. M

Description

This thesis is concerned with the effectiveness of company financial reporting in Australia with possibilities for making it more effective than it is now. It is in three parts which respectively present a theory of financial measurement and reporting, the results or a survey of actual reporting practices and, finally, arguments and a set of proposals for reform of financial reporting. The general design of the thesis is therefore analogous to a large part of the recent research literature in...[Show more]

dc.contributor.authorStandish, Peter E. M
dc.date.accessioned2017-10-04T02:00:15Z
dc.date.available2017-10-04T02:00:15Z
dc.date.copyright1974
dc.identifier.otherb1014794
dc.identifier.urihttp://hdl.handle.net/1885/129417
dc.description.abstractThis thesis is concerned with the effectiveness of company financial reporting in Australia with possibilities for making it more effective than it is now. It is in three parts which respectively present a theory of financial measurement and reporting, the results or a survey of actual reporting practices and, finally, arguments and a set of proposals for reform of financial reporting. The general design of the thesis is therefore analogous to a large part of the recent research literature in accounting, especially the literature dealing with the utility of reported financial information, in adopting successive approaches of deduction (model-building), empiricism (observation and analysis) and pragmatism (intended problem solutions).
dc.format.extent1v
dc.language.isoen
dc.subject.lcshCorporation reports
dc.subject.lcshFinancial statements
dc.subject.lcshCorporations AccountingAustralia
dc.titleAustralian financial reporting : an examination of the theory of financial reporting, of Australian public company financial reporting standards and of proposals for changed reporting requirements
dc.typeThesis (PhD)
local.contributor.supervisorMathews, Russell
dcterms.valid1974
local.description.notesThesis (Ph.D.)--Australian National University, 1974. This thesis has been made available through exception 200AB to the Copyright Act.
local.type.degreeDoctor of Philosophy (PhD)
dc.date.issued1974
local.identifier.doi10.25911/5d7393dff2715
dc.date.updated2017-09-08T03:05:59Z
local.mintdoimint
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