Accounting Manipulations and Political Costs: Tooth & Co. Ltd 1910-65
Wilson, Mark; Shailer, Gregory
Description
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]
Collections | ANU Research Publications |
---|---|
Date published: | 2007 |
Type: | Journal article |
URI: | http://hdl.handle.net/1885/34806 |
Source: | Accounting and Business Research |
Download
File | Description | Size | Format | Image |
---|---|---|---|---|
01_Wilson_Accounting_Manipulations_and_2007.pdf | 1.26 MB | Adobe PDF | Request a copy |
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.
Updated: 17 November 2022/ Responsible Officer: University Librarian/ Page Contact: Library Systems & Web Coordinator