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- W4324148967 abstract "Equity method investments are commonly a material component of a firm's corporate structure, yet these investments are presented to financial statement users through opaque financial reporting. This study demonstrates that the link between equity method earnings and future earnings is stronger than the link between consolidated earnings and future earnings, consistent with the synergistic and diversification benefits of equity method investments. Next, this study demonstrates a limitation in the opaque reporting of equity method investments by revealing that the market fails to fully incorporate into prices the link between equity method earnings and future earnings. Further, this study contributes to the active debate among practitioners and regulators about the usefulness of supplemental disclosure requirements related to equity method investments. Results indicate that supplemental equity method investment disclosures aid the market in impounding the persistence of equity method earnings into share price." @default.
- W4324148967 created "2023-03-15" @default.
- W4324148967 creator A5074076055 @default.
- W4324148967 date "2023-03-14" @default.
- W4324148967 modified "2023-09-30" @default.
- W4324148967 title "Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures" @default.
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- W4324148967 doi "https://doi.org/10.1111/abac.12285" @default.
- W4324148967 hasPublicationYear "2023" @default.
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