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The derived demand for consolidated financial reporting

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  • Whittred, Greg

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  • Whittred, Greg, 1987. "The derived demand for consolidated financial reporting," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 259-285, December.
    • Handle: RePEc:eee:jaecon:v:9:y:1987:i:3:p:259-285
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    Cited by:

    1. Veronique Mazay & Trevor Wilkins & Ian Zimmer, 1993. "Determinants of the Choice of Accounting for Investments in Associated Companies," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 31-59, September.
    2. Araceli Mora & William Rees, 1998. "The early adoption of consolidated accounting in Spain," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 675-696.
    3. Watts, Ross L., 1992. "Accounting choice theory and market-based research in accounting," The British Accounting Review, Elsevier, vol. 24(3), pages 235-267.
    4. Sikochi, Anywhere, 2020. "Corporate legal structure and bank loan spread," Journal of Corporate Finance, Elsevier, vol. 64(C).
    5. Vedika Saxena & Seshadev Sahoo, 2020. "Determinants of Intercorporate Investments: An Empirical Investigation of Indian Firms," IJFS, MDPI, vol. 9(1), pages 1-15, December.
    6. Phi Thi Diem Hong & Vu Thi Kim Anh & Manh Dung Tran, 2018. "Disadvantages and Motivation of Consolidated Financial Statements Preparation in Vietnam," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(3), pages 36-46, March.
    7. Wolf, Robin, 2018. "Ganz oder gar nicht - wer nutzte die Quotenkonsolidierung? Eine Analyse der Ausübung des Bilanzierungswahlrechts unter IAS 31 im Prime Standard der deutschen Börse," Arbeitspapiere 183, University of Münster, Institute for Cooperatives.
    8. Anna Bedford & Martin Bugeja & Nelson Ma, 2022. "The impact of IFRS 10 on consolidated financial reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 101-141, March.
    9. Gavana, Giovanna & Gottardo, Pietro & Moisello, Anna Maria, 2020. "Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? Evidence from France and Italy," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    10. Michael Bradbury & Graeme Dean & Frank L. Clarke, 2009. "Incentives for Non‐Disclosure by Corporate Groups," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 429-454, December.
    11. Denis Cormier & Paul André & Emmanuelle Cargnello-Charles, 2000. "Déterminants de la décision de consolider les filiales de financement : le cas de la France," Post-Print halshs-00587445, HAL.
    12. Øyvind Bøhren & Jørgen Haug, 2006. "Managing Earnings with Intercorporate Investments," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5‐6), pages 671-695, June.

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