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...
