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- W2069021355 abstract "Abstract For a period of 26 years, Australian reporting requirements for equity accounting were out of step with international accounting practice, requiring equity accounting to be reported in a note to the accounts and the cost method to be employed in the statutory financial statements. This paper utilises the uniqueness of the Australian regulatory setting to investigate whether equity accounting has greater value relevance than the cost method and whether it provides information incremental to the cost method during the “note disclosure period”. The results of both the valuation and returns models provide evidence that equity accounting has value relevance that is incremental to the cost method. Direct comparison of the two methods of accounting provides less conclusive evidence. Equity accounting is found to have statistically greater value relevance than the cost method for the valuation models, but not for the returns models. Differential reporting practices during the period of this study allow an extension of the study to consider two related issues. The first issue looks at the use of supplementary financial statements to report equity accounting as a signal by management of the relevance and/or reliability of equity accounted values. The results indicate that supplementary financial statements do not convey additional relevance or reliability to the market for equity accounted figures. The second extension of the study considers the effect of market value disclosure on the value relevance of equity accounting for companies with investments in publicly traded associates. The results indicate that although market value has incremental value relevance to the cost method equity, accounting has incremental value relevance to market value. © City University of Hong Kong." @default.
- W2069021355 created "2016-06-24" @default.
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- W2069021355 date "2002-12-01" @default.
- W2069021355 modified "2023-09-27" @default.
- W2069021355 title "The value relevance of equity accounting in Australia during the pre-recognition regulatory period" @default.
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- W2069021355 doi "https://doi.org/10.1080/16081625.2002.10510609" @default.
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