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Are the separate financial accounts also relevant? Assessing those accounts reported by listed European entities

2024Artigo científico Acesso aberto
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datacite.subject.fosCiências Sociais::Economia e Gestão
datacite.subject.sdg04:Educação de Qualidade
dc.contributor.authorRibeiro, M. C.
dc.contributor.authorAlbuquerque, F.
dc.contributor.authorGomes dos Santos, P.
dc.date.accessioned2026-09-18T11:36:04Z
dc.date.available2026-09-18T11:36:04Z
dc.date.issued2024
dc.description.abstractThe International Accounting Standard (IAS) 27 should be used in the preparation of separate financial statements (SFS) for entities with securities traded on regulated markets within the European Union (EU) that adopt International Financial Reporting Standards (IFRS). This research aims to assess the value relevance of SFS. Additionally, it also analyses the value relevance of the interests under IAS 27 reported therein. It uses documental analysis as a technique and archival research as a method, with entities from the major indices of EU countries as a research sample. Linear regression models are used for data analysis. The findings indicate that both the SFS and those interests influence the entities’ share prices. As far as the authors’ knowledge, this research solves a gap in the literature by assessing the value relevance of interests reported in the SFS and the SFS itself, which have not been reaching the same attention by researchers compared to studies with similar purposes but focusing on the consolidated financial statements. As a contribution, this study can benefit standard-setter bodies and local regulators in understanding the usefulness of SFS for stakeholders’ decision-making by stressing the relevance of those accounts, and the material items reported therein.eng
dc.identifier.citationMaria Carolina Ribeiro, Fábio Albuquerque & Paula Gomes Dos Santos (2024) Are the separate financial accounts also relevant? Assessing those accounts reported by listed European entities, Cogent Business & Management, 11:1, 2371548, DOI: 10.1080/23311975.2024.2371548
dc.identifier.doihttps://doi.org/10.1080/23311975.2024.2371548
dc.identifier.issn2331-1975
dc.identifier.urihttp://hdl.handle.net/10400.21/23086
dc.language.isoeng
dc.peerreviewedyes
dc.relation.hasversionwww.tandfonline.com/journals/oabm20
dc.relation.ispartofseries2371548
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectAccounting choices
dc.subjectIAS 27
dc.subjectinterests
dc.subjectseparate financial statements
dc.subjectvalue relevance
dc.titleAre the separate financial accounts also relevant? Assessing those accounts reported by listed European entitieseng
dc.typejournal article
dspace.entity.typePublication
oaire.citation.issue1
oaire.citation.titleCogent Business & Management
oaire.citation.volume11
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85

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