search query: @author Amernic, J. / total: 7
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| Author: | Clarke, F. Craig, R. Amernic, J. |
| Title: | Misplaced trust in reliance on published accounting data for wage negotiation: an international perspective |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL: 25:3, p.184-201 |
| Index terms: | ACCOUNTING |
| Language: | eng |
| Abstract: | The authors investigate the technical fitness of published accounting data in evaluating the capacity of a firm to pay money wages. They challenge the view that trade unions can rely on conventionally made published accounting data to support wage negotiations. They argue that trade union should prefer published accounting data which measure "monetary equivalents" or "monetary flows". |
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