The Study of the Information Contents of the Earning Components of Affiliated Company’s Consolidated Financial Statements, Consolidated Financial Statements and Parent Company’s Financial Statements
碩士 === 東吳大學 === 會計學系 === 89 === ABSTRACT This study takes the viewpoint of usefulness of accounting information to compare the affiliated company’s consolidated financial statements, consolidated financial statements and parent company’s financial statements. It concluded that :...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/99258918215103947584 |
| Summary: | 碩士 === 東吳大學 === 會計學系 === 89 === ABSTRACT
This study takes the viewpoint of usefulness of accounting information to compare the affiliated company’s consolidated financial statements, consolidated financial statements and parent company’s financial statements. It concluded that :
1.There are information contents in continued operation segment income, operation income and other income. But when used JA-test to verify the result, there were no significant difference among these there financial statements.
2.We found that the earning reflect coefficient of other income in parent company’s financial statements was higher than others. But it did not reach statistically significant level.
To sum up, there are no better information contents among these three financial statements. But investors do care about the information of other income.
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