Please use this identifier to cite or link to this item: 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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