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Accounting Manipulations and Political Costs: Tooth & Co. Ltd 1910-65

Wilson, Mark; Shailer, Gregory


Positive accounting theory posits that political costs influence accounting choices by large firms. Most studies rely on cross-sectional analyses of large samples using coarse data. We employ rich archival data to analyse the profit measurement and disclosure practices of Tooth & Co, a large Australian brewing company, from 1910 to 1965. This period provides considerable variation in scope and incentives to manipulate reported profit. Reporting discretion changed significantly from early...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
Source: Accounting and Business Research


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