Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Lopes, A., Lourenço, I. & Soliman, M. (2013). Do alternative methods of reporting non-controlling interests really matter?. Australian Journal of Management. 38 (1), 7-30
Exportar Referência (IEEE) 
A. I. Lopes et al.,  "Do alternative methods of reporting non-controlling interests really matter?", in Australian Journal of Management, vol. 38, no. 1, pp. 7-30, 2013
Exportar BibTeX 
@article{lopes2013_1734880243992,
	author = "Lopes, A. and Lourenço, I. and Soliman, M.",
	title = "Do alternative methods of reporting non-controlling interests really matter?",
	journal = "Australian Journal of Management",
	year = "2013",
	volume = "38",
	number = "1",
	doi = "10.1177/0312896212458788",
	pages = "7-30",
	url = "http://aum.sagepub.com/content/38/1/7.full.pdf+html"
}
Exportar RIS 
TY  - JOUR
TI  - Do alternative methods of reporting non-controlling interests really matter?
T2  - Australian Journal of Management
VL  - 38
IS  - 1
AU  - Lopes, A.
AU  - Lourenço, I.
AU  - Soliman, M.
PY  - 2013
SP  - 7-30
SN  - 0312-8962
DO  - 10.1177/0312896212458788
UR  - http://aum.sagepub.com/content/38/1/7.full.pdf+html
AB  - Researchers have long been interested in whether the classification of various items on the balance sheet matters to investors. This paper provides evidence on whether reporting non-controlling interests (NCI) as equity or as non-equity matters in terms of value relevance. We use a sample of German firms that voluntary adopted International Financial Reporting Standards early. This adoption required them to change their reporting of NCI from the non-equity to the equity portion of the balance sheet. After conducting sensitivity tests for self-selection bias and controlling for weight of NCI, firm size and leverage, our results suggest that NCI are priced by the market in the same manner irrespectively of being reported as equity or non-equity. This finding reinforces the notion that equity markets are efficient in their processing of information, regardless of the classification by standard setters.
ER  -