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EVIDENCE OF THE EFFECT OF ALTERNATIVE CONSOLIDATION ACCOUNTING TECHNIQUES ON THE FINANCIAL DECISIONS OF USERS

EVIDENCE OF THE EFFECT OF ALTERNATIVE CONSOLIDATION ACCOUNTING TECHNIQUES ON THE FINANCIAL... An issue related to the strategic choice of organizational form for affiliated businesses is how the financial information of the affiliate will be reported. A question arises as to whether alternative methods of reporting influence user decisions. The purpose of this study was to investigate whether alternative consolidation accounting methods affected the financial decisions of users in selected countries. An experiment was conducted with student subjects in Australia, Canada and the U.S. Alternative consolidation techniques and country were the independent variables. Results indicated user responses were affected by the consolidation method. Country effects were also noted. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Commerce and Management Emerald Publishing

EVIDENCE OF THE EFFECT OF ALTERNATIVE CONSOLIDATION ACCOUNTING TECHNIQUES ON THE FINANCIAL DECISIONS OF USERS

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1056-9219
DOI
10.1108/eb047405
Publisher site
See Article on Publisher Site

Abstract

An issue related to the strategic choice of organizational form for affiliated businesses is how the financial information of the affiliate will be reported. A question arises as to whether alternative methods of reporting influence user decisions. The purpose of this study was to investigate whether alternative consolidation accounting methods affected the financial decisions of users in selected countries. An experiment was conducted with student subjects in Australia, Canada and the U.S. Alternative consolidation techniques and country were the independent variables. Results indicated user responses were affected by the consolidation method. Country effects were also noted.

Journal

International Journal of Commerce and ManagementEmerald Publishing

Published: Mar 1, 2000

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