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Decision Usefulness of Alternative Joint Venture Reporting Methods

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References

2008Financial Accounting Standards Board (FASB)1,095 cited
1995Relative versus incremental information content323 cited
2001Lease Accounting Research and the G4+1 Proposal70 cited

Cited by

2010Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities42 cited
2015Audit Pricing for Strategic Alliances: An Incomplete Contract Perspective32 cited
2005An empirical study of the value-relevance of using proportionate consolidation accounting for investments in joint ventures30 cited
2006Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information?29 cited
2007Proportionate consolidation versus the equity method: Additional evidence on the association with bond ratings28 cited
2007The value relevance of disclosures of liabilities of equity‐accounted investees: UK evidence25 cited
2011Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice24 cited
2022The impact of the adoption of IFRS 11 on the comparability of accounting information15 cited

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