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Browsing Research Articles (Accounting) by Author "Brummer, Leon Marx"
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Badenhorst, Wessel M.; Brummer, Leon Marx; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden)
(Elsevier, 2015-03)
While prior research considers limited elements of the summarised financial informationreported for equity accounted associates under IAS 28, it does not address the collectiveor incremental value-relevance of these ...
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Badenhorst, Wessel M.; Brummer, Leon Marx; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden)
(Wiley, 2016-06)
Equity accounting is a controversial accounting treatment. Although fair
value measurement represents a potential alternative measurement base, information
content may be lost under a pure fair value measurement approach. ...
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Badenhorst, Wessel M.; Brummer, Leon Marx; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden)
(Routledge, 2016)
Prior research findings are not conclusive on whether or not equity accounted carrying amounts and disclosed fair values of listed associates are value-relevant in different countries. Using a variety of statistical methods, ...
