Artigo em revista científica Q2
Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12
Raquel Wille Sarquis (Sarquis, R. W.); Ariovaldo Santos (Santos, A.); Isabel Lourenço (Lourenço, I.); Guillermo Oscar Braunbeck (Braunbeck, G. O.);
Título Revista
Journal of International Financial Management and Accounting
Ano (publicação definitiva)
Estados Unidos da América
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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.
Compliance,Disclosure requirements,IFRS 12,Joint ventures
  • Economia e Gestão - Ciências Sociais
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Referência de financiamento Entidade Financiadora
UIDB/00315/2020 Fundação para a Ciência e a Tecnologia