COMPARISON OF INCREMENTAL POWER OF PARENT COMPANY EARNINGS TO SUBSIDIARY EARNINGS IN PREDICTING CONSOLIDATED EARNINGS

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GHEITASI ROOHOLLAH; SABZALIPOUR FARSHAD

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Journal: Journal of Empirical Research in Accounting Year:2015 | Volume:5 | Issue:17 Page(s): 163-175

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Information Journal Paper

Title

COMPARISON OF INCREMENTAL POWER OF PARENT COMPANY EARNINGS TO SUBSIDIARY EARNINGS IN PREDICTING CONSOLIDATED EARNINGS

Author(s)

GHEITASI ROOHOLLAH | SABZALIPOUR FARSHAD | Issue Writer Certificate

Keywords

SUBSIDIARY AND PARENT EARNINGS ELEMENTSQ2

PREDICTING CONSOLIDATED EARNINGSQ2

CONSOLIDATED FINANCIAL STATEMENTSQ2

Abstract

Predicting consolidated earnings provides useful information to evaluate a parent company, since earnings of the entire consolidated entity accrue to parent company shareholders in the form of dividends. Using earnings prediction approach and reported earnings levels in subsidiary and parent company income statements, this study provides empirical evidence on the prediction of consolidated earnings. The sample includes all firms listed in Tehran Stock Exchange over the period of 2003-2009. All the firms had already prepared CONSOLIDATED FINANCIAL STATEMENTS according to Iran accounting Standard No.18. The results show that subsidiary earnings have less power than the parent earning in PREDICTING CONSOLIDATED EARNINGS.

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APA: Copy

GHEITASI, ROOHOLLAH, & SABZALIPOUR, FARSHAD. (2015). COMPARISON OF INCREMENTAL POWER OF PARENT COMPANY EARNINGS TO SUBSIDIARY EARNINGS IN PREDICTING CONSOLIDATED EARNINGS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 5(17 ), 163-175. SID. https://sid.ir/paper/241108/en

Vancouver: Copy

GHEITASI ROOHOLLAH, SABZALIPOUR FARSHAD. COMPARISON OF INCREMENTAL POWER OF PARENT COMPANY EARNINGS TO SUBSIDIARY EARNINGS IN PREDICTING CONSOLIDATED EARNINGS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2015;5(17 ):163-175. Available from: https://sid.ir/paper/241108/en

IEEE: Copy

ROOHOLLAH GHEITASI, and FARSHAD SABZALIPOUR, “COMPARISON OF INCREMENTAL POWER OF PARENT COMPANY EARNINGS TO SUBSIDIARY EARNINGS IN PREDICTING CONSOLIDATED EARNINGS,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 5, no. 17 , pp. 163–175, 2015, [Online]. Available: https://sid.ir/paper/241108/en

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