Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms
In a company with a group structure, financial information is presented in two folds via consolidated and separate financial statements. The reporting of the similarly classified elements of financial statements arranged side by side in two columns carrying two different figures may be puzzling. Con...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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UUM Press
2021
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| Online Access: | https://repo.uum.edu.my/id/eprint/30077/1/JES%2003%2002%202021%2016-32.pdf https://doi.org/10.32890/jes2021.3.2.2 |