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Determinants and performance effects of management consultancy adoption in listed Chinese companies

Chen, Huihua; Duh, Rong-Ruey; Chan, Hung C.; Xiao, … - In: Asian business & management 10 (2011) 2, pp. 259-286

Persistent link: https://www.econbiz.de/10009159375

Response to discussant of "Does the control based approach to consolidated statements better reflect market value than the ownership-based approach?"

Hsu, Audrey Wen-hsin; Duh, Rong-Ruey; Cheng, Kang - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 232-234

Persistent link: https://www.econbiz.de/10009560695

Discussion of "Does the control based approach to consolidated statements better reflect market value than the ownership-based approach?"

Radhakrishnan, Suresh - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 226-231

Persistent link: https://www.econbiz.de/10009560698

Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach?

Hsu, Audrey Wen-hsin; Duh, Rong-Ruey; Cheng, Kang - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 198-225

Persistent link: https://www.econbiz.de/10009560702

Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?

Hsu, Audrey Wen-hsin; Duh, Rong-Ruey; Cheng, Kang - In: The International Journal of Accounting 47 (2012) 2, pp. 198-225

Motivated by the recent Discussion Paper (DP) issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on how to define reporting entities, this study investigates the value relevance of consolidated statements under the ownership-based...

Persistent link: https://www.econbiz.de/10010572312