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Value relevance of proportionate consolidation versus the equity method: Evidence from Hong Kong

So, Stella; Wong, Kar Shun; Zhang, Feida; Zhang, Xu - In: China Journal of Accounting Research 11 (2018) 4, pp. 255-278

Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements is a controversial issue. This study uses data from listed companies in Hong Kong to investigate the value relevance of the EM compared with PC during 2005-2008 when the local...

Persistent link: https://www.econbiz.de/10012621007

Value relevance of proportionate consolidation versus the equity method : evidence from Hong Kong

So, Stella; Wong, Kar Shun; Zhang, Feida; Zhang, Xu - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 255-278

Persistent link: https://www.econbiz.de/10011932385

Value Relevance of Proportionate Consolidation Versus the Equity Method : Evidence from Hong Kong

So, Stella; Wong, Kar Shum; Zhang, Feida; Zhang, Xu - 2021

Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements has been controversial. This study uses data from listed companies in Hong Kong to investigate the value relevance of EM compared to PC during 2005-2008 when the local word-for-word...

Persistent link: https://www.econbiz.de/10013232855