#3135. Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12

November 2026publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript4500 $

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Journal’s subject area:
Business, Management and Accounting (miscellaneous);
Finance;
Accounting;
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Abstract:
The article presents empirical data on changes in the reporting of joint ventures from proportionate consolidation to the equity method after the adoption of IFRS 11 and their application of the relevant disclosure requirements in accordance with IFRS 12. The results show that many firms do not fully comply with the disclosure requirements of IFRS 12 and that company-level characteristics (eg size, leverage and concentration of ownership) explain the level of (non-)compliance more than country-level indicators. variables (eg legal system and developing countries versus developed countries).
Keywords:
compliance; disclosure requirements; IFRS 12; joint ventures

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