Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? : evidence from France and Italy
Giovanna Gavana, Pietro Gottardo, Anna Maria Moisello
| Year of publication: |
2020
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|---|---|
| Authors: | Gavana, Giovanna ; Gottardo, Pietro ; Moisello, Anna Maria |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 38.2020, p. 1-15
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| Subject: | Equity method | IFRS 11 | Joint ventures | Proportionate consolidation | Value relevance | IFRS | Italien | Italy | Frankreich | France | Joint Venture | Joint venture | Konzernabschluss | Consolidated financial statements | Börsenkurs | Share price |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2020.100300 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012299721