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Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice

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References

2003Comparative International Accounting720 cited
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2010Institute of Chartered Accountants49 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
2007The value relevance of disclosures of liabilities of equity‐accounted investees: UK evidence25 cited

Cited by

2021The impact of IFRS 10 on consolidated financial reporting19 cited
2021Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12

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18 cited