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Financial Reporting for Joint ventures and Capital Markets Reactions

Author

Listed:
  • Stefana Maria Dima

    (Faculty of Economic Sciences, Vasile Goldis Western University of Arad)

  • Chiara Saccon

    (Department of Management, Università Ca' Foscari Venezia)

Abstract

No abstract is available for this item.

Suggested Citation

  • Stefana Maria Dima & Chiara Saccon, 2012. "Financial Reporting for Joint ventures and Capital Markets Reactions," Working Papers 23, Department of Management, Università Ca' Foscari Venezia.
    • Handle: RePEc:vnm:wpdman:36
    as

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    File URL: http://virgo.unive.it/wpideas/storage/2012wp23.pdf
    File Function: First version, 2012
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    References listed on IDEAS

    as
    1. Isabel Costa Lourenco & Jose Dias Curto, 2010. "Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 739-773.
    2. Shao-Chi Chang & Sheng-Syan Chen, 2002. "The Wealth Effect of Domestic Joint Ventures: Evidence from Taiwan," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(1&2), pages 201-222.
    3. Bruce M. Burton & A. Alasdair Lonie & David M. Power, 1999. "The Stock Market Reaction to Investment Announcements: The Case of Individual Capital Expenditure Projects," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(5‐6), pages 681-708, June.
    4. Morck, Randall & Yeung, Bernard, 1991. "Why Investors Value Multinationality," The Journal of Business, University of Chicago Press, vol. 64(2), pages 165-187, April.
    5. Moskalev, Sviatoslav A. & Swensen, R. Bruce, 2007. "Joint ventures around the globe from 1990-2000: Forms, types, industries, countries and ownership patterns," Review of Financial Economics, Elsevier, vol. 16(1), pages 29-67.
    6. repec:fth:michin:282 is not listed on IDEAS
    7. Ferris, Stephen P. & Sen, Nilanjan & Lim, Chee Yeow & Yeo, Gillian H. H., 2002. "Corporate focus versus diversification: the role of growth opportunities and cashflow," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 12(3), pages 231-252, July.
    8. Shao‐Chi Chang & Sheng‐Syan Chen, 2002. "The Wealth Effect of Domestic Joint Ventures: Evidence from Taiwan," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(1‐2), pages 201-222.
    9. Doukas, John & Travlos, Nickolaos G, 1988. " The Effect of Corporate Multinationalism on Shareholders' Wealth: Evidence from International Acquisitions," Journal of Finance, American Finance Association, vol. 43(5), pages 1161-1175, December.
    10. Chen, Sheng-Syan & Ho, Kim Wai & Lee, Cheng-few & Yeo, Gillian H. H., 2000. "Investment opportunities, free cash flow and market reaction to international joint ventures," Journal of Banking & Finance, Elsevier, vol. 24(11), pages 1747-1765, November.
    11. Bruce M. Burton & A. Alasdair Lonie & David M. Power, 1999. "The Stock Market Reaction to Investment Announcements: The Case of Individual Capital Expenditure Projects," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(5&6), pages 681-708.
    12. Ronald L. Stoltzfus & Ruth W. Epps, 2005. "An empirical study of the value-relevance of using proportionate consolidation accounting for investments in joint ventures," Accounting Forum, Taylor & Francis Journals, vol. 29(2), pages 169-190, June.
    13. Morck, Randall & Yeung, Bernard, 1992. "Internalization : An event study test," Journal of International Economics, Elsevier, vol. 33(1-2), pages 41-56, August.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Wolf, Robin, 2018. "Ganz oder gar nicht - wer nutzte die Quotenkonsolidierung? Eine Analyse der Ausübung des Bilanzierungswahlrechts unter IAS 31 im Prime Standard der deutschen Börse," Arbeitspapiere 183, University of Münster, Institute for Cooperatives.
    2. 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.

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    More about this item

    Keywords

    IFRS; joint venture; capital market;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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