INCENTIVES FOR UNCONSOLIDATED FINANCIAL-REPORTING

被引：29

作者：

MIAN, SL ^{[1
]}

SMITH, CW ^{[1
]}

机构：

[1] UNIV ROCHESTER,ROCHESTER,NY 14627

来源：

JOURNAL OF ACCOUNTING & ECONOMICS | 1990年 / 12卷 / 1-3期

关键词：

D O I：

10.1016/0165-4101(90)90045-6

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We provide a positive analysis of a firm's decision to report the operations of a financial subsidiary on a consolidated versus an unconsolidated basis. Our evidence indicates that the firm is more likely to choose consolidated reporting the greater the operating, financial, and informational interdependencies between parent and subsidiary. Moreover, our evidence offers no support for the FASB hypothesis that firms use unconsolidated financial subsidíaries to understate the fixed claims on their balance sheets. © 1990.

引用

页码：141 / 171

页数：31

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