Arbitrators' perceptions of accounting data in assessing ability to pay

Russell Craig, Joel Amernic

    Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

    Abstract

    The public interest will be advanced if accounting data are evaluated properly and in an informed fashion in arbitration proceedings. This chapter focuses on arbitrators' perceptions of the relevance of accounting data in assessing ability to pay wage claims. Seven propositions indicative of perceptions are drawn from a selection of Canadian arbitration cases. Australian experience is cited for comparative purposes. Some general evaluative guidelines and recommendations are proposed to help show how accounting data ought to be invoked.

    Original languageEnglish
    Title of host publicationAdvances in Accountability
    Subtitle of host publicationRegulation, Research, Gender and Justice
    PublisherJAI Press
    Pages61-84
    Number of pages24
    ISBN (Print)0762305185, 9780762305186
    DOIs
    Publication statusPublished - 2001

    Publication series

    NameAdvances in Public Interest Accounting
    Volume8
    ISSN (Print)1041-7060

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