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Value relevance of IAS 27 (2003) revision on presentation of non-controlling interest : evidence from Hong Kong

So, Stella; Smith, Malcolm - In: Journal of international financial management and accounting 20 (2009) 2, pp. 166-198

Persistent link: https://www.econbiz.de/10003847744

Ethnicity and accounting conservatism : Malaysian evidence

Yunos, Rahimah Mohamed; Ismail, Zubaidah; Smith, Malcolm - In: Asian review of accounting 20 (2012) 1, pp. 34-57

Persistent link: https://www.econbiz.de/10009567655

Statutory Backing to Hong Kong Financial Reporting Standards : Companies Ordinance Rewrite in Hong Kong

So, Stella - 2015

Hong Kong is rewriting its Companies Ordinances to enhance its competitiveness as an international business and financial centre and one of the provisions being reviewed is whether financial reporting standards in Hong Kong should be given legal backing. Contrary to the initial consultation...

Persistent link: https://www.econbiz.de/10013039423