The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements
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 inf...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2005-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Online Access: | https://qjma.atu.ac.ir/article_4106_925b5cc49a4b181f4e44b55072877e78.pdf |
| _version_ | 1797378394331021312 |
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| author | Saber Sheri Farshad Sabzalipor |
| author_facet | Saber Sheri Farshad Sabzalipor |
| author_sort | Saber Sheri |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T20:06:15Z |
| format | Article |
| id | doaj.art-9ff7f0f7e7a6452695b7ae269245db15 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:15Z |
| publishDate | 2005-03-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-9ff7f0f7e7a6452695b7ae269245db152023-12-23T10:32:57ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192005-03-013965964106The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial StatementsSaber Sheri0Farshad Sabzalipor1عضو هیئت علمی دانشگاه علامه طباطباییکارشناس ارشد حسابداری و مدرس دانشگاهThe 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.https://qjma.atu.ac.ir/article_4106_925b5cc49a4b181f4e44b55072877e78.pdf |
| spellingShingle | Saber Sheri Farshad Sabzalipor The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements مطالعات تجربی حسابداری مالی |
| title | The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements |
| title_full | The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements |
| title_fullStr | The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements |
| title_full_unstemmed | The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements |
| title_short | The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements |
| title_sort | value relevance of consolidated financial statements information versus information of parent company financial statements |
| url | https://qjma.atu.ac.ir/article_4106_925b5cc49a4b181f4e44b55072877e78.pdf |
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