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https://hdl.handle.net/1959.11/16301
Title: | An Evaluation of the Disclosure of Infrastructure Assets in Annual Reports by Public Sector Entities | Contributor(s): | Lee, Janet Kwai Chun (author); Staunton, John (supervisor) | Conferred Date: | 1995 | Copyright Date: | 1995 | Open Access: | Yes | Handle Link: | https://hdl.handle.net/1959.11/16301 | Abstract: | This dissertation evaluates the existing disclosure practices of infrastructure by public sector entities. The annual reports of selected public sector entities in New South Wales are examined. Conceptual framework project is adopted as the framework for the study. Under that project, the objective of the general purpose financial reporting is to provide useful information to users for decision making. This objective is used as the evaluation criterion from which hypotheses are developed to address specifically whether public sector entities disclose infrastructure information which is considered useful to meet users' information needs and whether infrastructure disclosure relates to the interests of a particular group of users. | Publication Type: | Thesis Masters Research | Rights Statement: | Copyright 1995 - Janet Kwai Chun Lee | HERDC Category Description: | T1 Thesis - Masters Degree by Research |
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Appears in Collections: | Thesis Masters Research |
Files in This Item:
File | Description | Size | Format | |
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open/SOURCE05.pdf | Thesis, part 2 | 2.3 MB | Adobe PDF Download Adobe | View/Open |
open/SOURCE03.pdf | Abstract | 401.52 kB | Adobe PDF Download Adobe | View/Open |
open/SOURCE04.pdf | Thesis, part 1 | 3.64 MB | Adobe PDF Download Adobe | View/Open |
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