TY  - JOUR
AB  - 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.
VL  - 10
IS  - 3/4
SN  - 1056-9219
DO  - 10.1108/eb047405
UR  - https://doi.org/10.1108/eb047405
AU  - Singleton W.R.
PY  - 2000
Y1  - 2000/01/01
TI  - EVIDENCE OF THE EFFECT OF ALTERNATIVE CONSOLIDATION ACCOUNTING TECHNIQUES ON THE FINANCIAL DECISIONS OF USERS
T2  - International Journal of Commerce and Management
PB  - MCB UP Ltd
SP  - 1
EP  - 17
Y2  - 2024/05/04
ER  -