Article2012

The value relevance of consolidated financial statements in an emerging market

17 citations0/0 files storedAsian Review of Accounting

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

Purpose – India is one of the few countries where companies are required to give both consolidated financial statements (CFS) as well as parent‐only financial statements. While parent‐only statements have been in existence for a long time, CFS was introduced recently. The purpose of this paper is to examine the value relevance of CFS in India.

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1995Earnings, Book Values, and Dividends in Equity Valuation*2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data 2003Propping and Tunneling 1995Price and return models 1993The analysis and use of financial statements 1990The incremental information content of cash-flow components 2001Is accounting information value-relevant in the emerging Chinese stock market?1989The Nature and Amount of Information in Cash Flows and Accruals.

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