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Value-relevance of presenting changes in fair value of investment properties in the income statement : evidence from Hong Kong
So, Stella; Smith, Malcolm - In: Accounting and business research : a research quarterly … 39 (2009) 2, pp. 103-118
Persistent link: https://www.econbiz.de/10003858608
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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
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The impact of presentation format and individual differences on the communication of information for management decision making
So, Stella; Smith, Malcolm - In: Managerial auditing journal 18 (2003) 1-2, pp. 59-67
Persistent link: https://www.econbiz.de/10006970465
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The impact of presentation format and individual differences on the communication of information for management decision making
So, Stella; Smith, Malcolm - In: Managerial auditing journal 18 (2003) 1, pp. 59-67
Persistent link: https://www.econbiz.de/10006970553
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Value-relevance of presenting changes in fair value of investment properties in the income statement: Evidence from Hong Kong
So, Stella; Smith, Malcolm - In: Accounting and business research : a research quarterly … 39 (2009) 2, pp. 103-118
Persistent link: https://www.econbiz.de/10008266538
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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
Persistent link: https://www.econbiz.de/10008243543
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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
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Multivariate decision accuracy and the presentation of accounting information
So, Stella; Smith, Malcolm - In: Accounting forum : advancing the interdisciplinary and … 28 (2004) 3, pp. 283-305
Persistent link: https://www.econbiz.de/10006019808
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Value-relevance of presenting changes in fair value of investment properties in the income statement: Evidence from Hong Kong
So, Stella; Smith, Malcolm - In: Accounting and business research : a research quarterly … 39 (2009) 2, pp. 103-119
Persistent link: https://www.econbiz.de/10008993168
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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