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The value relevance of disclosures of liabilities of equity‐accounted investees: UK evidence

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References

1995The information content of losses2,315 cited
2003The Impact and Valuation of Off-Balance-Sheet Activities Concealed by Equity Method Accounting45 cited
2003Decision Usefulness of Alternative Joint Venture Reporting Methods44 cited
2003Proportional consolidation versus the equity method: A risk measurement perspective on reporting interests in joint ventures38 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

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2011Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice24 cited
2018Roles of tax planning in market valuation of corporate social responsibility23 cited
2022The impact of the adoption of IFRS 11 on the comparability of accounting information15 cited

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