The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements
Author(s):
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
The objective of financial accounting standard No.18 (Act-8) of Iran is to prescribe principles and procedures for preparation and presentation of consolidated financial statements. According to this standard, consolidated financial statements must be presented by the parent companies to provide information about the economic activities of its groups. The main objective of this research is to examine empirically the value relevance of consolidated financial statements versus parent company's financial statements, using regression models based on valuation and information content approaches.
The findings of this study identify that consolidated financial statements information are not more value relevant than the information found in the parent company financial statements.
The findings of this study identify that consolidated financial statements information are not more value relevant than the information found in the parent company financial statements.
Language:
Persian
Published:
Journal of Empirical Studies in Financial Accounting, Volume:3 Issue: 9, 2005
Pages:
65 to 96
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