Search Results - subject:"CONSOLIDATED STATEMENTS"

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

consolidated statements under the ownership-based approach of U.S. Accounting Research Bulletin No. 51 (ARB 51) and the control …

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

The so-called 'external partners' in the groups of corporations: A model of presentation in the consolidated statements

Moya, Soledad - Department of Economics and Business, Universitat … - 2001

This paper studies, on the one hand, theories set out around the consideration of the external partners in the consolidated information and on the other hand, financial models that discuss the convenience of the separation or not of the different elements that form part of the liabilities of the...

Persistent link: https://www.econbiz.de/10005572635

The Effect of Consolidated Statements on Loan Officers' Assessments of Ability to Repay

Walker, R. G.; Wilkins, Trevor; Zimmer, Ian - In: Australian Journal of Management 7 (1982) 2, pp. 179-195

The effect of consolidated statements on lenders' assessments of the capacity of members of groups of companies to …. Results indicate that the relevance of consolidated statements to this task is contingent on whether guarantees have been …

Persistent link: https://www.econbiz.de/10010769366