Solvency solecisms: corporate officers' problematic perceptions

Title: Solvency solecisms: corporate officers' problematic perceptions
Creator: Dean, Graeme; Clarke, Frank; Margret, Julie
Relation: Australian Accounting Review Vol. 18, Issue 1, p. 71-80
Relation: http://www3.interscience.wiley.com/journal/120840563/abstract
Publisher: Wiley-Blackwell Publishing Asia
Resource Type: journal article
Date: 2008
Description: This examination of corporate officers' perceptions provides insights into their confused understanding of solvency. Questionnaire and interview evidence exposes officers' equivocations on whether a separate legal entity or group enterprise perspective should be adopted in assessing solvency. The serviceability of consolidated (economic entity or closed group) accounting data is demonstrated here to be equally problematic for officers making those solvency assessments in respect of an economic group and any related closed group. These outcomes have implications for agencies such as APRA and ASIC in developing regulatory policy.
Subject: corporate officers; solvency; assessments; consolidated accounting data; closed groups
Identifier: http://hdl.handle.net/1959.13/43027
Identifier: uon:5161
Identifier: ISSN:1035-6908
Language: eng
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