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Journal Articles
Journal Articles
Pacific Accounting Review (2013) 25 (1)
Published: 19 April 2013
... Keywords: Accounting choice, Accounting history, Accounting regulation, Consolidated accounting, Market failure, New Zealand www.emeraldinsight.com/10.1108/01140581111163953 This article originally appeared in Volume 23 Number 2, 2011, pp. 101-21 Pacific Accounting Review...
Journal Articles
Pacific Accounting Review (2011) 23 (2): 101–121.
Published: 13 September 2011
... in consolidated accounting adoption in New Zealand following passage of the Companies Act 1955, in spite of that accounting choice remaining voluntary under the legislation. Findings The explanation is subjected to replication tests for explanatory case studies, and is supported by the data from all 25 cases...

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