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Economic incentives for the voluntary disclosure of current cost financial statements
| Content Provider | Semantic Scholar |
|---|---|
| Author | Wong, Jilnaught |
| Copyright Year | 1988 |
| Abstract | Abstract This study examines why some New Zealand listed companies voluntarily present current cost financial statements. The results suggest that tax and political cost considerations are influential in the voluntary disclosure of current cost information. |
| File Format | PDF HTM / HTML |
| DOI | 10.1016/0165-4101(88)90018-3 |
| Alternate Webpage(s) | http://zfkj.znufe.edu.cn/Images/UpFile/2009123165152738.pdf |
| Alternate Webpage(s) | https://doi.org/10.1016/0165-4101%2888%2990018-3 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |