Reflections on the theoretical underpinnings of the general-purpose financial reports of Australian government departments

Article Abstract:

Analysis of accounting theories chosen by Australian government departments for preparation of general financial reports, for development of an empirical model of decision-useful financial reporting, is presented.

Government expenditures, Accounting Methods, Methods, Usage, Economic policy, Financial statements

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Cross-sectional effects in community disclosure

Article Abstract:

The impact off financial disclosure on business community, from the study of Financial Times Stock Exchange data for the period 1974-2000 in the United Kingdom, is examined.

United Kingdom, Business community

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Cash to accrual and cash to accrual: a case study of financial reporting in two NSW hospitals 1857 to post-1975

Article Abstract:

A case study on the evolution of financial reporting in hospitals of New South Wales during 1857-1975, is presented.

Forecasts, trends, outlooks, HEALTH SERVICES, Case studies, Forecasts and trends, Health care industry, Market trend/market analysis, 20th century AD, 19th century AD, Public sector

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