Reporting changes in the electricity supply industry and privatisation
Article Abstract:
This article examines the changes in financial reporting and accounting policies and procedures in the UK electricity supply industry during the time (1989-92) that 12 area boards in the nationalized industry underwent privatization to become Regional Electric Companies (RECs). The first part of the paper discusses changes in the voluntary disclosure of financial and performance information from a shareholder point-of-view. The second part of the article analyzes accounting policy choice within the framework of positive accounting theory.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1993
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'Global Villages' Mean Changes
Article Abstract:
Cable television and satellite television delivery will be a very near future phenomena world wide. More satellites will be launched affecting television viewing habits, and advertising. Media buyers need to be aware of this trend to best allocate their advertising dollars. Media strategy must adapt to multi-channel, satellite delivered television.
Publication Name: Marketing & Media Decisions
Subject: Business
ISSN: 0195-4296
Year: 1984
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Estate, gift, and generation-skipping transfer tax changes in the 2001 act
Article Abstract:
The author discusses changes to estate, gift, and generation-skipping transfer tax law under the Economic Growth and Tax Relief Reconciliation Act of 2001.
Publication Name: Journal of Financial Service Professionals
Subject: Business
ISSN: 1537-1816
Year: 2001
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