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Navigating the Indian corporate purpose dilemma : insights from an entity-based approach

Pandey, Astha; Mohan, M. P. Ram - 2025

Persistent link: https://www.econbiz.de/10015271665

Rethinking the concept of equity in accounting : origin and attribution of business profit

Otaka, Satoru - In: Accounting, Economics, and Law : AEL ; a convivium 14 (2024) 3, pp. 373-394

Persistent link: https://www.econbiz.de/10015125149

Considerations on Consolidated Financial Statements of the Group

Nicoleta, Guni Claudia - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1268-1273

The consolidated financial statements concern the financial statement presentation and the results of a set of companies as if they form only one company, composed of different departments, divisions or branches. The recognition of the informative role does not allow its reduction to a simple...

Persistent link: https://www.econbiz.de/10010679456

VALUE RELEVANCE OF GROUP FINANCIAL STATEMENTS BASED ON ENTITY VERSUS PARENT COMPANY THEORY: EVIDENCE FROM THE LARGEST THREE EUROPEAN CAPITAL MARKETS

Victor-Octavian, Muller - In: Annals of Faculty of Economics 1 (2012) 1, pp. 949-955

parent company extension theory and the entity theory (Baxter and Spinney, 1975). Of practical importance are especially the … group entity, and not from the perspective of the parent-company. However, this support for the entity theory is to our … of consolidated financial statements based on the entity theory respectively on the parent company (extension) theory …

Persistent link: https://www.econbiz.de/10010607188