Export Publication

The publication can be exported in the following formats: APA (American Psychological Association) reference format, IEEE (Institute of Electrical and Electronics Engineers) reference format, BibTeX and RIS.

Export Reference (APA) 
Sarquis, R., Santos, A. Dos, Lourenço, I. & Braunbeck, G. O. (2022). The impact of the adoption of IFRS 11 on the comparability of accounting information. Accounting and Business Research. 52 (6), 690-726
Export Reference (IEEE) 
R. W. Sarquis et al.,  "The impact of the adoption of IFRS 11 on the comparability of accounting information", in Accounting and Business Research, vol. 52, no. 6, pp. 690-726, 2022
Export BibTeX 
@article{sarquis2022_1765575240743,
	author = "Sarquis, R. and Santos, A. Dos and Lourenço, I. and Braunbeck, G. O.",
	title = "The impact of the adoption of IFRS 11 on the comparability of accounting information",
	journal = "Accounting and Business Research",
	year = "2022",
	volume = "52",
	number = "6",
	doi = "10.1080/00014788.2022.2050171",
	pages = "690-726",
	url = "https://www.tandfonline.com/journals/rabr20"
}
Export RIS 
TY  - JOUR
TI  - The impact of the adoption of IFRS 11 on the comparability of accounting information
T2  - Accounting and Business Research
VL  - 52
IS  - 6
AU  - Sarquis, R.
AU  - Santos, A. Dos
AU  - Lourenço, I.
AU  - Braunbeck, G. O.
PY  - 2022
SP  - 690-726
SN  - 0001-4788
DO  - 10.1080/00014788.2022.2050171
UR  - https://www.tandfonline.com/journals/rabr20
AB  - We analyse the impact of the introduction of IFRS 11 on the comparability of accounting information. IFRS 11 eliminated proportionate consolidation as an alternative to accounting for interests in joint ventures. Our sample comprises 2,059 firms with interests in joint ventures from 26 countries over the period 2005–2016. Overall, the comparability of accounting information decreased after the adoption of IFRS 11, but the effect is not uniformly distributed internationally. Further analysis of the information disclosed by the venturers in the notes indicates that the increase in disclosure requirements proposed by IFRS 12 may not fully mitigate the consequences of the elimination of proportionate consolidation in IFRS 11. 
ER  -