التفاصيل البيبلوغرافية
| العنوان: |
The impact of IFRS 10 on consolidated financial reporting |
| المؤلفون: |
Anna Bedford, Martin Bugeja, Nelson Ma |
| المصدر: |
Accounting and Finance Association of Australia and New Zealand, Accounting and Finance. 62(1):101-141 |
| سنة النشر: |
2022 |
| الوصف: |
This study examines the impact of IFRS 10 adoption on consolidated financial reports. Our evidence suggests that the new standard is associated with firms consolidating fewer subsidiaries and consolidating fewer subsidiaries with non‐majority ownership. The results also indicate that the effects of IFRS 10 adoption are associated with financial reporting incentives. Finally, our results suggest that post‐IFRS 10, the value relevance of equity increased and the value relevance of profit decreased for firms reporting fewer subsidiaries. The findings are of particular interest to accounting standard setters who are currently undertaking their post‐implementation review of the impact of IFRS 10 adoption. |
| نوع الوثيقة: |
redif-article |
| اللغة: |
English |
| DOI: |
10.1111/acfi.12782 |
| الإتاحة: |
https://ideas.repec.org/a/bla/acctfi/v62y2022i1p101-141.html |
| رقم الأكسشن: |
edsrep.a.bla.acctfi.v62y2022i1p101.141 |
| قاعدة البيانات: |
RePEc |
