Does the interaction between the accounting method choice and disclosure affect financial analysts' information environment? : the case of joint ventures under IAS 31
Begoña Giner Inchausti, Raul Iñiguez Sanchez and Francisco Poveda Fuentes
| Alternative title: | ¿Afecta la interacción de la elección del método contable y la divulgación de información al entorno informativo de los analistas financieros? : el caso de los negocios conjuntos en la NIC 31 |
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| Year of publication: |
September 2017
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| Authors: | Giner Inchausti, Begoña ; Iñiguez Sanchez, Raul ; Poveda Fuentes, Francisco |
| Published in: |
Spanish journal of finance and accounting. - Abingdon, Oxon : Taylor & Francis, ISSN 0210-2412, ZDB-ID 184451-9. - Vol. 46.2017, 175, p. 298-326
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| Subject: | Proportionate consolidation | equity method | information disclosure | earnings forecasting | stock recommendations | evaluating forecasts | Finanzanalyse | Financial analysis | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | IFRS | Prognose | Forecast | Prognoseverfahren | Forecasting model | Gewinnprognose | Earnings announcement |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in spanischer Sprache |
| Other identifiers: | 10.1080/02102412.2017.1325598 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011724359