Choices of financial reporting regimes and techniques and underlying decision-making processes: a case study analysis of a port authority

This paper examines how financial reporting modes are determined within a company, from the perspective of perceived costs and benefits. The modes investigated include financial reporting regimes (e.g. International Financial Reporting Standards, UK Generally Accepted Accounting Principles) and the...

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Bibliographic Details

Published in:	National Accounting Review
Main Authors:	Gavin C Reid, Julia A Smith, Yu-Lin Hsu
Format:	Article
Language:	English
Published:	AIMS Press 2021-04-01
Subjects:	financial reporting decision-making processes case study stated preference fieldwork
Online Access:	http://www.aimspress.com/article/doi/10.3934/NAR.2021007?viewType=HTML