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ECONOMIC INCENTIVES FOR THE VOLUNTARYS

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JournalofAccountingandEconomics10(1988)151-167.North-HollandECONOMICINCENTIVESFORTHEVOLUNTARYDISCLOSUREOFCURRENTCOSTFINANCIALSTATEMENTSJilnaughtWONG*UniversityofAuckland,Auckland,NewZealandReceivedOctober1985,finalversionreceivedSeptember1987ThisstudyexamineswhysomeNewZealandlistedcompaniesvoluntarilypresentcurrentcostfinancialstatements.Theresultssuggestthattaxandpoliticalcostconsiderationsareinfluentialinthevoluntarydisclosureofcurrentcostinformation.1.IntroductionThisstudyexamineswhetherNewZealandlistedcompanies’voluntarydisclosureofcurrentcostfinancialstatementsisaproductofthepoliticalprocess.Itmakestwocontributionstounderstandingmotivesforaccountingchoices.First,itextendsthedomainofaccountingchoicesbeyondthoseunderthehistoriccostmodel,onwhichmoststudieshavefocused,’byempiricallytestingtheeconomicfactorsinfluencingmanagement’sdecisiontopresentcurrentcostfinancialstatements.*Second,thestudyprovidesatestoftheeconomicconsequencesofaccountingdecisionsinadifferentinstitutionalenvironment.MostofthestudiestodatearebasedonUnitedStatescorpora-tions.3Althoughthesestudiesfocusondifferentaccountingissuesusingdifferentsamples,therebycontributingtowardstheexternalvalidityofthe*IwishtothankRayBall,AllanBarton,MichaelBradbury,AndrewChristie,DavidEmanuel,DaleMorse,AlastairScott,IanStewart,DavidTweedie,RossWatts,GregWhittred,JeroldZimmerman,andPaulHealy(thereferee)fortheirvaluablecomments.IalsowishtothankRussellFultonandJimManegoldfortheirassistancewithcomputerprogramming.Thefinancialsupp

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