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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)
Sarquis, R. W., Santos, A., Lourenço, I. & Braunbeck, G. O. (2021). Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12. Journal of International Financial Management and Accounting. 32 (2), 207-232
Exportar Referência (IEEE)
R. W. Sarquis et al.,  "Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12", in Journal of Int. Financial Management and Accounting, vol. 32, no. 2, pp. 207-232, 2021
Exportar BibTeX
@article{sarquis2021_1717059943812,
	author = "Sarquis, R. W. and Santos, A. and Lourenço, I. and Braunbeck, G. O.",
	title = "Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12",
	journal = "Journal of International Financial Management and Accounting",
	year = "2021",
	volume = "32",
	number = "2",
	doi = "10.1111/jifm.12130",
	pages = "207-232",
	url = "https://onlinelibrary.wiley.com/journal/1467646x"
}
Exportar RIS
TY  - JOUR
TI  - Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12
T2  - Journal of International Financial Management and Accounting
VL  - 32
IS  - 2
AU  - Sarquis, R. W.
AU  - Santos, A.
AU  - Lourenço, I.
AU  - Braunbeck, G. O.
PY  - 2021
SP  - 207-232
SN  - 0954-1314
DO  - 10.1111/jifm.12130
UR  - https://onlinelibrary.wiley.com/journal/1467646x
AB  - This study provides empirical evidence on changes in entities’ reporting of interests in joint ventures from proportionate consolidation to the equity method following adoption of IFRS 11 and their application of the corresponding IFRS 12 disclosure requirements. The sample includes 551 firms from 26 countries affected by the adoption of IFRS 11 (1,858 financial statements). The findings indicate that many firms are not fully complying with IFRS 12 disclosure requirements and that firm‐level characteristics (e.g., size, leverage, and ownership concentration) contribute more to explaining the level of (non)compliance, when compared to country‐level variables (e.g., legal system and emerging versus developed countries). We also find that the level of materiality of joint ventures is positively associated with the level of compliance with IFRS 12 disclosure requirements. Our results contribute to the literature on the determinants of compliance with IFRS Standards disclosure requirements and bring important insights for the post‐implementation review of IFRS 11 and IFRS 12 occurring between 2020 and 2022.
ER  -