... India Financial reporting Accounting information Consolidated earnings Parent‐only earnings Quarterly earnings Cash flow Value relevance This paper examines the value relevance of consolidated versus parent‐only financial information. Consolidated financial statements (CFS...

...H.Y. Hung; Monica Chan; Annie Yhi Use of cash flow reporting has been in the rise for the past few years to ensure that cash flows are reported in a form that highlights the significant components of cash flow and facilitates comparison of the cash flow performance of different business. Because...