O'Neill, Sharron; McDonald, Geoff; Deegan, Craig Michael - In: Accounting, Auditing & Accountability Journal 28 (2015), pp. 180-209
Purpose –The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates whether the different procedures for...
