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- W1494501983 abstract "Consolidation accounting rules in Australia recently changed to require the consolidation of all entities that the parent company has the capacity to control. Previously, Australian rules required the consolidation of companies (amongst other factors) if they were more than 50% owned by the parent company or one of its subsidiaries. This study investigates the effect of this accounting standard on group structures and financial statements. Results indicate that adoption of the new standard caused: (1) leverage to increase; (2) profitability to decrease; (3) the number of associated companies; and (4) the average level of ownership in (non 50/50) associated companies to be reduced." @default.
- W1494501983 created "2016-06-24" @default.
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- W1494501983 date "1995-10-01" @default.
- W1494501983 modified "2023-09-23" @default.
- W1494501983 title "The Effect of New Consolidation Accounting Rules on Corporate Structures and Financial Statements" @default.
- W1494501983 hasPublicationYear "1995" @default.
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