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Effect Of Alternative Accounting Rules For Nonsubsidiary Investments

Author

Listed:
  • DOPUCH, N
  • DRAKE, DF

Abstract

No abstract is available for this item.

Suggested Citation

  • Dopuch, N & Drake, Df, 1966. "Effect Of Alternative Accounting Rules For Nonsubsidiary Investments," Journal of Accounting Research, Wiley Blackwell, vol. 4, pages 192-219.
    • Handle: RePEc:bla:joares:v:4:y:1966:i::p:192-219
    DOI: http://hdl.handle.net/10.2307/2490182
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    Cited by:

    1. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
    2. Pavol Durana & Katarina Valaskova & Darina Chlebikova & Vladislav Krastev & Irina Atanasova, 2020. "Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries," Risks, MDPI, vol. 8(2), pages 1-21, June.

    More about this item

    Keywords

    Nonsubsidiary investment; Minority interest; Valuation; Historical price;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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