Un analisis empirico sobre la practica de la consolidacion contable en las empresas españolas

Revista Espanola de Financiacion y Contabilidad

Volumn 26, Issue 86, 1996, Pages 161-178

  Engrúdanos, Araceli Mora ^a   Rees, William ^b  

^a UNIVERSITY OF VALENCIA   (Spain)

^b UNIVERSITY OF STRATHCLYDE   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 77953777556     PISSN: 02102412     EISSN: 02102412     Source Type: Journal    
DOI: None     Document Type: Article

References (8)

1. MIAN, S. L., y SMITH, C. W. Jr.: «Incentives for Unconsolidated Financial Reporting», Journal of Accounting and Economics, January 1990a, v. 12, issues 1-3.
2. - «Incentives Associated with Changes in Consolidated Reporting Requirements», Journal of Accounting and Economics, October 1990b, v. 13, n.° 3, pp. 249-266.
3. TUA PEREDA, J: La investigación empírica en contabilidad. La hipótesis de eficiencia del mercado, I.C.A.C. 1991.
4. WATTS, R., y ZIMMERMAN, J. L.: «Towards a positive theory of the determination of accounting standards», Accounting Review, January 1978, pp. 30-52.
5. - Positive Accounting Theory, Prentice Hall, New Jersey 1986.
6. - «Positive accounting theory: a ten year perspective», Accounting Review, January 1990, pp. 121-156.
7. WHITTRED, G.: «The Evolution of Consolidated Financial Reporting in Australia», Abacus, September 1986, v. 22, n.° 2, pp. 103-120.
8. WHITTRED, G.: «The Derived Demand for Consolidated Financial Reporting», Journal of Accounting and Economics, December 1987, v. 9, n.° 3, pp. 259-286.