The use and usefulness of equity accounting

Author:

Bradbury Michael E.1ORCID,Mehnaz Laura2ORCID,Scott Tom3ORCID

Affiliation:

1. Auckland New Zealand

2. School of Accountancy Massey University Palmerston North New Zealand

3. Accounting Department Auckland University of Technology Auckland New Zealand

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Reference39 articles.

1. Accounting Standards Board of Japan (ASBJ) 2014 Accounting Standards Advisory Forum Meeting Equity Method of Accounting.

2. The value‐relevance of disclosed summarised financial information of listed associates;Badenhorst W.;Journal of International Accounting, Auditing and Taxation,2015

3. Scale effects in capital markets‐based accounting research;Barth M.;Journal of Business Finance and Accounting,2009

4. The impact and valuation of off‐balance‐sheet activities concealed by equity method accounting;Bauman M.;Accounting Horizons,2003

5. Proportionate consolidation versus the equity method: additional evidence on the association with bond ratings;Bauman M.;International Review of Financial Analysis,2007

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2. The relevance of using accounting fundamentals in the Euronext 100 index;Review of Business Management;2023

3. Does OCI Presentation for Equity Financial Assets Matter?;Australian Accounting Review;2022-09-12

4. Business Combinations under Common Control: Further Considerations;Australian Accounting Review;2021-10-09

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