Similar Search Results

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

Changes in management accounting practices in Malaysia

Tuan Zainun Tuanmat; Smith, Malcolm - In: Asian review of accounting 19 (2011) 3, pp. 221-242

Persistent link: https://www.econbiz.de/10009425966

The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies

Tuan Zainun Tuanmat; Smith, Malcolm - In: Asian review of accounting 19 (2011) 3, pp. 208-220

Persistent link: https://www.econbiz.de/10009425967

The predictive ability of "conservatism" and "governance" variables in corporate financial disclosures

Smith, Malcolm; Dong, Yinan; Ren, Yun - In: Asian review of accounting 19 (2011) 2, pp. 171-185

Persistent link: https://www.econbiz.de/10009419630

The predictive ability of corporate narrative disclosures : Australian evidence

Smith, Malcolm; Dong, Yinan; Ren, Yun - In: Asian review of accounting 19 (2011) 2, pp. 157-170

Persistent link: https://www.econbiz.de/10009419636