Abstract
The aim of the study discussed in this chapter is to establish whether there is a link between price control regulation in the electricity generating industry and the accounting policy adopted for the depreciation of hydro electricity generating assets (HEGAs). We also take into account the existence of cross-subsidies between electricity generation and the electricity networks, as well as the ownership and structure of the companies involved. The hydro electricity generating companies investigated operate in the UK, New Zealand, continental Europe (Austria, France, Germany, Italy, Spain and Switzerland) and Nordic Europe (Finland, Norway and Sweden).
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Butler, G., Crawford, L. (2001). The Impact of Price Controls on Accounting Policy Choice: An International Study of Depreciation Methods in the Electricity Industry. In: McLeay, S., Riccaboni, A. (eds) Contemporary Issues in Accounting Regulation. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-4589-7_11
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DOI: https://doi.org/10.1007/978-1-4615-4589-7_11
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