Financial Reporting to the Industries Assistance Commission: A Study in the Rôle of Accounting Information in Regulatory Decision Making

Neal Arthur
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Neal Arthur: Department of Accounting, The University of Sydney NSW 2006.

Australian Journal of Management, 1990, vol. 15, issue 2, 217-241

Abstract: This paper investigates the relative rôle of accounting numbers in influencing decisions regarding the level of Australian government assistance to import competing firms. An analysis of a variety of documents which relate to both the infor Mation requirements and a description of the decision making process indicates that accounting measures are influential in determining outcomes of the regulatory process. It is also concluded that regulators appear to have recognised the influence of choice of accounting policy on the measurement and reporting of certain “economic variables†and to some extent specify the measurement rules/accounting policies to be employed however, much accounting discretion remains with management.

Keywords: REGULATION; FINANCIAL ACCOUNTING (search for similar items in EconPapers)
Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ausman:v:15:y:1990:i:2:p:217-241

DOI: 10.1177/031289629001500201

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