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Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? : evidence from France and Italy
Gavana, Giovanna; Gottardo, Pietro; Moisello, Anna Maria - In: Journal of international accounting auditing & taxation 38 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012299721
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IFRS 11 und 12 - Fluch oder Segen für die Finanzberichterstattung der Kooperationspartner? Erste Ergebnisse aus der Analyse der Eigenkapitalkostenentwicklung der Unternehmen des de...
Wolf, Robin Paul - 2018
Im Jahr 2013 wurden die internationalen Rechnungslegungsstandards zur Abbildung von Gemeinschaftsunternehmen unter der Grundannahme angepasst, dass "[...] a change in financial reporting requirements might affect the cost of capital for individual entities by changing the [...] level of...
Persistent link: https://www.econbiz.de/10011853173
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Does the interaction between the accounting method choice and disclosure affect financial analysts' information environment? : the case of joint ventures under IAS 31
Giner Inchausti, Begoña; Iñiguez Sanchez, Raul; … - In: Spanish journal of finance and accounting 46 (2017) 175, pp. 298-326
Persistent link: https://www.econbiz.de/10011724359
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IFRS 11 und 12 - Fluch oder Segen für die Finanzberichterstattung der Kooperationspartner? : erste Ergebnisse aus der Analyse der Eigenkapitalkostenentwicklung der Unternehmen des...
Wolf, Robin Paul - 2018
Im Jahr 2013 wurden die internationalen Rechnungslegungsstandards zur Abbildung von Gemeinschaftsunternehmen unter der Grundannahme angepasst, dass "[…] a change in financial reporting requirements might affect the cost of capital for individual entities by changing the […] level of...
Persistent link: https://www.econbiz.de/10011846131
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The impact of the adoption of IFRS 11 on the comparability of accounting information
Sarquis, Raquel Wille; Santos, Ariovaldo; Lourenço, … - In: Accounting and business research 52 (2022) 6, pp. 690-726
Persistent link: https://www.econbiz.de/10013484647
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Konsequenzen möglicher Änderungen bei der Bilanzierung von Gemeinschaftsunternehmen nach IFRS
Schmidt, Matthias; Labrenz, Helfried - In: KoR : internationale und kapitalmarktorientierte … 6 (2006) 7/8, pp. 467-476
Persistent link: https://www.econbiz.de/10003341677
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The value relevance of disclosures of liabilities of equity-accounted investees : UK evidence
O'Hanlon, John; Taylor, Paul A. - In: Accounting and business research : a research quarterly … 37 (2007) 4, pp. 267-284
Persistent link: https://www.econbiz.de/10003596977
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Financial reporting for joint ventures and capital markets reactions
Saccon, Chiara; Dima, Ştefana Maria - In: International journal of economics and business research 9 (2015) 2, pp. 158-169
Persistent link: https://www.econbiz.de/10011346665
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Determinants of the accounting choice between alternative reporting methods for interests in jointly controlled entities
Lourenço, Isabel Costa; Curto, José Dias - In: European accounting review 19 (2010) 4, pp. 739-773
Persistent link: https://www.econbiz.de/10008759241
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Investments in associates and joint ventures
Tănase, Alin Eliodor; Calotă, Traian Ovidiu; Oncioiu, … - In: Academic journal of economic studies 5 (2019) 1, pp. 47-50
Persistent link: https://www.econbiz.de/10012035753