Value relevance of group versus holding company financial statements with application of fair value option under IAS 39: a Malaysian context

QR Code

Value relevance of group versus holding company financial statements with application of fair value option under IAS 39: a Malaysian context

The value relevance of group and holding company financial statements has long been debatable. Various studies have been conducted in order to examine the usefulness of the financial statements, particularly by comparing the group and holding financial information, in order for investors to evaluate...

Full description

Bibliographic Details
Main Author:	Ching Sien, Fu
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2014
Online Access:	https://eprints.nottingham.ac.uk/27986/

Similar Items

To what extent Fair Value is Fair, an Analysis of Reliability and Relevance of the Fair Value Accounting Paradigm.
by: Dugarte, Rafael
Published: (2006)

Value relevance of investment properties’ fair value and board characteristics in Malaysian Real Estate Investment Trusts
by: Mei, Zi Tan, et al.
Published: (2014)

Financial statement comparability and corporate cash holdings
by: Habib, A., et al.
Published: (2017)

Fair value and the subprime crisis: Does fair value accounting account for systemic failure of banking sector?
by: Yi, Feng
Published: (2009)

Financial constraints and the value of cash holdings
by: Zhang, Yuchi
Published: (2013)

Segmental reporting by Malaysian companies : IAS 14 versus MASB 22.
by: Ismail, Hashanah, et al.
Published: (2009)

The Value Relevance of Players in the Football Industry
by: Davies, Jonathan
Published: (2010)

Underinvestment and value relevance of earnings management
by: Mohamat Sabri Hassan,, et al.
Published: (2016)

The Relevance of Confucian Values to Leadership Communication
by: Joyce Cheah, Lynn-Sze, et al.
Published: (2014)

Value-relevance of acccounting numbers for valuation
by: Aba Ibrahim, Muliati, et al.
Published: (2009)

Value relevance of earnings and book value of equity in Malaysia / Asyaari Elmiza Ahmad
by: Ahmad, Asyaari Elmiza
Published: (2006)

Fair value accounting and the cost of equity capital of Asian banks
by: Ashwag Dignah,, et al.
Published: (2016)

Using option pricing theory to value development land
by: Costello, Gregory, et al.
Published: (2011)

Akhirnya ia rebah
by: Utusan Malaysia
Published: (2019)

Value Stream Mapping and Flexible Manufacturing at Crown Holdings INC
by: Fraser, Dougal
Published: (2005)

Fair decomposition of group obligations
by: Alechina, Natasha, et al.
Published: (2017)

Political connections, board ethnicity and value relevance in Mauritius
by: Mustun, Tasneem, et al.
Published: (2023)

Historical Costs or Fair Value in Accounting: Impact on Selected Financial Ratios
by: Abdulsattar, Ahmed Raza Ayoob
Published: (2016)

The Use of Fair Value and Historical Cost Accounting for Investment Properties in China
by: Taplin, Ross, et al.
Published: (2014)

Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim
by: Syed Ibrahim, Sharifah Norhafiza
Published: (2008)

Nature of losses and the value relevance of earnings and book values : the case of Malaysian companies / Fatmawati Jusoh
by: Jusoh, Fatmawati
Published: (2005)

Conflicting values in organizations: local versus intruder managerial values / Boufeldja Ghiat
by: Ghiat, Boufeldja
Published: (2020)

Comparison of Numerical Methods to Value European and American Put Options.
by: Mammadli, Tabriz
Published: (2016)

The Financial Constraints and the Value of Cash Holdings: An Empirical Investigation of US Firms
by: Hao, Zhipeng
Published: (2016)

Value Relevance of Accounting Information for Chinese High-technology Industry
by: Luo, xiaojing
Published: (2016)

The value relevance and reliability of reported goodwill and identifiable intangible assets
by: Dahmash, F., et al.
Published: (2009)

The Value-relevance of Non-financial Information in Pharmaceutical Industry in China.
by: Cheng, Sijia
Published: (2017)

Value relevance of accounting information in selected Middle East countries
by: Khanagha, Jamal Barzegari
Published: (2010)

MEASURING VALUE IN THE VIDEO GAMES CONTEXT
by: Voulgaris, Aristeidis
Published: (2012)

IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia
by: Cairns, D., et al.
Published: (2011)

Fair value accounting, credit ratings and cyclicality: implications for the stability of financial institutions
by: Lakshman, Alles
Published: (2009)

Effect of fair value accounting for financial instruments on the decision usefulness of reported earnings
by: Chong, Leong Yew
Published: (2018)

Orang Asal groups at Knowledge Fair
by: The Sunday Post
Published: (2011)

Pricing European call options with interval-valued volatility and interest rate
by: Wang, Song
Published: (2024)

Building age, depreciation and real option value – an Australian case study
by: Costello, Gregory
Published: (2012)

The Impact of Financial Constraint on Cash Holdings Behaviour and the Value of Cash Holdings and Investment: Evidence from Chinese Listed Firms
by: Xie, Zheyang
Published: (2019)

Corporate governance reform, board structure and the value relevance of equity book value and earnings in Malaysia / Adibah Jamaluddin
by: Jamaluddin, Adibah
Published: (2006)

The Effects of Emotional Value, Social Value and Sensory Appeal Value to Mall Repatronage Intention in Kota Kinabalu Context
by: Ahmad Farrid, Fasihah Farhanah, et al.
Published: (2020)

Formal and Informal Institutions and Fair Value Opinion Shopping: An Institutional Anomie Theory Perspective
by: Cao, June
Published: (2023)

Relevance status value model of Index Islamicus on Islamic history and civilizations
by: Othman, Roslina, et al.
Published: (2015)