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Lourenço, I., Fernandes, S., Branco, M. C. & Curto, J. D. (2018). Determinants of the classification of the share of profit or loss of equity investments. In VIII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas.: Asociación Española de Contabilidad y Administración de Empresas.

I. M. Lourenço et al.,  "Determinants of the classification of the share of profit or loss of equity investments", in VIII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas, Asociación Española de Contabilidad y Administración de Empresas, 2018

@inproceedings{lourenço2018_1734879438776,
	author = "Lourenço, I. and Fernandes, S. and Branco, M. C. and Curto, J. D.",
	title = "Determinants of the classification of the share of profit or loss of equity investments",
	booktitle = "VIII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas",
	year = "2018",
	editor = "",
	volume = "",
	number = "",
	series = "",
	publisher = "Asociación Española de Contabilidad y Administración de Empresas",
	address = "",
	organization = ""
}

TY  - CPAPER
TI  - Determinants of the classification of the share of profit or loss of equity investments
T2  - VIII Encuentro de la Asociación Española de Contabilidad y Administración de Empresas
AU  - Lourenço, I.
AU  - Fernandes, S.
AU  - Branco, M. C.
AU  - Curto, J. D.
PY  - 2018
AB  - This paper examines the determinants of European Union companies’ classification choices of profit or loss of associates and joint ventures accounted for using the equity method within or outside the operating income. Based on a sample of 242 firms from 20 European countries that apply IFRS, we found that firms from Anglo-Saxon and Nordic countries are significantly more likely to choose to classify this share of profit or loss as operating income than their counterparts. In addition, we found that companies presenting a positive amount in the line item pertaining to the share of the profit or loss, companies with higher leverage, with higher annual change in revenues and companies audited by Big 4 audit firms are more likely to classify the share of profit or loss as operating income.
ER  -