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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 44, 2015 - Issue 3
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Original Articles

Integración proporcional vs método de la participación: análisis de valoración y capacidad predictiva

Proportionate consolidation vs equity method: analysis of forecasting and valuation ability

Mónica EspinosaDepartamento de Economía Financiera y Contabilidad, Universidad de Alicante, Alicante, España
,
Raul IñiguezDepartamento de Economía Financiera y Contabilidad, Universidad de Alicante, Alicante, EspañaCorrespondence[email protected]
&
Francisco PovedaDepartamento de Economía Financiera y Contabilidad, Universidad de Alicante, Alicante, España
Pages 352-385 | Received 15 Oct 2012, Accepted 13 May 2015, Published online: 16 Jun 2015

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Begoña Giner Inchausti, Raul Iñiguez Sanchez & Francisco Poveda Fuentes. (2017) Does the interaction between the accounting method choice and disclosure affect financial analysts’ information environment? The case of joint ventures under IAS 31. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 46:3, pages 298-326.
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