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• W2034389334 abstract "Abstract This study investigates the value relevance of the IAS 27 Consolidated and Separate Financial Statements (2003) revision, which requires the presentation of non‐controlling interest as components of equity and earnings. The investigation is carried out in the context of companies publicly listed in Hong Kong during 2004–2006 where IAS 27 (2003) is replaced by the local but word‐for‐word equivalent standard of HKAS 27 (2004). The results of this study provide strong evidence that the revision has significant value relevance in changing investors' perception about non‐controlling interest, which is no longer perceived as liabilities. Investors have apparently not been confused by the revised presentation of non‐controlling interest within equity and continue to associate company values only with the equity amount actually owned by the parent company's shareholders. The results of this study give support for the accounting regulator's first move towards the economic unit theory of consolidated financial statements." @default.
• W2034389334 created "2016-06-24" @default.
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• W2034389334 date "2009-04-22" @default.
• W2034389334 modified "2023-10-16" @default.
• W2034389334 title "Value Relevance of IAS 27 (2003) Revision on Presentation of Non-Controlling Interest: Evidence From Hong Kong" @default.
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• W2034389334 doi "https://doi.org/10.1111/j.1467-646x.2009.01029.x" @default.
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