...Shaojun Fan; Juan Chen; Hong Han Purpose The authors expand the connotation of the research on the accounting information quality characteristics, provide empirical evidence for the factors of consistency and also help to deepen further their understanding of the economic consequences of ownership...

... Publishing Limited 2012 India Financial reporting Accounting information Consolidated earnings Parent‐only earnings Quarterly earnings Cash flow Value relevance CFS are in existence for a long time in the USA and UK and no parent‐only statements are available to the investors. In rest...

... performance. Given such trends, the purpose of this paper is to review the theoretical background of the residual income model and discuss results of empirical studies that use it. Design/methodology/approach The study seeks an understanding of how published accounting information relates to share prices...