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Information asymmetry and accounting disclosures for joint ventures

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  • Lim, Chee Yeow
  • Yeo, Gillian H. H.
  • Liu, Chao-Shin

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  • Lim, Chee Yeow & Yeo, Gillian H. H. & Liu, Chao-Shin, 2003. "Information asymmetry and accounting disclosures for joint ventures," The International Journal of Accounting, Elsevier, vol. 38(1), pages 23-39.
    • Handle: RePEc:eee:accoun:v:38:y:2003:i:1:p:23-39
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    References listed on IDEAS

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    1. Diamond, Douglas W & Verrecchia, Robert E, 1991. "Disclosure, Liquidity, and the Cost of Capital," Journal of Finance, American Finance Association, vol. 46(4), pages 1325-1359, September.
    2. Ho, Thomas & Stoll, Hans R., 1981. "Optimal dealer pricing under transactions and return uncertainty," Journal of Financial Economics, Elsevier, vol. 9(1), pages 47-73, March.
    3. Raman, K. K. & Tripathy, Niranjan, 1993. "The effect of supplemental reserve-based accounting data on the market microstructure," Journal of Accounting and Public Policy, Elsevier, vol. 12(2), pages 113-133.
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    Cited by:

    1. Petra Ašenbrenerová, 2016. "Disclosure of Joint Ventures and Associates in Financial Statement under IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(3), pages 85-94.
    2. David Alexander & Pascale Delvaille & Frédéric Demerens & Anne Le Manh-Béna & Chiara Saccon, 2012. "La consolidation des co-entreprises en IFRS : étude de l'impact du changement de méthodes pour les sociétés européennes," Post-Print hal-00935843, HAL.
    3. Wolf, Robin Paul, 2018. "IFRS 11 und 12 - Fluch oder Segen für die Finanzberichterstattung der Kooperationspartner? Erste Ergebnisse aus der Analyse der Eigenkapitalkostenentwicklung der Unternehmen des deutschen Prime Standa," Arbeitspapiere 179, University of Münster, Institute for Cooperatives.
    4. Gavana, Giovanna & Gottardo, Pietro & Moisello, Anna Maria, 2020. "Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? Evidence from France and Italy," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).

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