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The value-relevance of disclosed summarised financial information of listed associates · Study

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ArticleThe value-relevance of disclosed summarised financial information of listed associates

Wessel Marthinus Badenhorst2015

Article2015

The value-relevance of disclosed summarised financial information of listed associates

Wessel Marthinus Badenhorst · Leon M. Brümmer · Johannes H.vH. de Wet

12 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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

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References

1994Accounting earnings and cash flows as measures of firm performance 1992Valuation: Measuring and managing the value of companies 2003Incentives versus standards: properties of accounting income in four East Asian countries 2001The relevance of the value relevance literature for financial accounting standard setting: another view 2001Ratio Analysis and Equity Valuation: From Research to Practice 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates 2012Conceptual framework for financial reporting 2009Scale Effects in Capital Markets‐Based Accounting Research

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2018The extent of segmental reporting and its value relevance: cross-country evidence

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Year2015

Typearticle

Published2015-01-01

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations12

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.intaccaudtax.2015.02.002

openalex_workW2016014258

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