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Keywords: Parent‐only earnings
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Journal Articles
The value relevance of consolidated financial statements in an emerging market: The case of India
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2012) 20 (1): 58–73.
Published: 04 May 2012
... recently. The purpose of this paper is to examine the value relevance of CFS in India. Design/methodology/approach The value relevance of CFS is examined through an empirical study. The study examines the relationship between market values and consolidated earnings and parent‐only earnings is analysed...
