Financial reporting for joint ventures and capital markets reactions
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- Petra Ašenbrenerová, 2016. "Disclosure of Joint Ventures and Associates in Financial Statement under IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(3), pages 85-94.
- Gavana, Giovanna & Gottardo, Pietro & Moisello, Anna Maria, 2020. "Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? Evidence from France and Italy," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
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Keywords
International Financial Reporting Standards; IFRSs; international joint ventures; capital markets; IAS 31; IFRS 11; equity method; proportional consolidation; financial information; information quality; outcomes; decision making; information asymmetry; global markets; international markets; globalisation; internationalisation.;All these keywords.
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