{"id":"https://openalex.org/W4281767330","doi":"https://doi.org/10.1080/00014788.2022.2050171","title":"The impact of the adoption of IFRS 11 on the comparability of accounting information","display_name":"The impact of the adoption of IFRS 11 on the comparability of accounting information","publication_year":2022,"publication_date":"2022-06-02","ids":{"openalex":"https://openalex.org/W4281767330","doi":"https://doi.org/10.1080/00014788.2022.2050171"},"language":"en","primary_location":{"id":"doi:10.1080/00014788.2022.2050171","doi":"https://doi.org/10.1080/00014788.2022.2050171","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2022.2050171","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000423507","display_name":"Raquel Wille Sarquis","orcid":"https://orcid.org/0000-0002-9267-9588","observed_orcids":["https://orcid.org/0000-0002-9267-9588"]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":true,"raw_author_name":"Raquel Wille Sarquis","raw_affiliation_strings":["School of Economics, Business and Accounting, University of S\u00e3o Paulo, S\u00e3o Paulo, Brazil"],"raw_orcid":"https://orcid.org/0000-0002-9267-9588","affiliations":[{"raw_affiliation_string":"School of Economics, Business and Accounting, University of S\u00e3o Paulo, S\u00e3o Paulo, Brazil","institution_ids":["https://openalex.org/I17974374"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007893560","display_name":"Ariovaldo dos Santos","orcid":"https://orcid.org/0000-0003-0388-6284","observed_orcids":["https://orcid.org/0000-0003-0388-6284"]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Ariovaldo dos Santos","raw_affiliation_strings":["School of Economics, Business and Accounting, University of S\u00e3o Paulo, S\u00e3o Paulo, Brazil"],"raw_orcid":"https://orcid.org/0000-0003-0388-6284","affiliations":[{"raw_affiliation_string":"School of Economics, Business and Accounting, University of S\u00e3o Paulo, S\u00e3o Paulo, Brazil","institution_ids":["https://openalex.org/I17974374"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5052294582","display_name":"Isabel Louren\u00e7o","orcid":"https://orcid.org/0000-0003-4338-6778","observed_orcids":["https://orcid.org/0000-0003-4338-6778"]},"institutions":[{"id":"https://openalex.org/I110026055","display_name":"Iscte \u2013 Instituto Universit\u00e1rio de Lisboa","ror":"https://ror.org/014837179","country_code":"PT","type":"education","lineage":["https://openalex.org/I110026055"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Isabel Louren\u00e7o","raw_affiliation_strings":["Business Research Unit (BRU-IUL), Instituto Universit\u00e1rio de Lisboa (ISCTE-IUL), Lisbon, Portugal"],"raw_orcid":"https://orcid.org/0000-0003-4338-6778","affiliations":[{"raw_affiliation_string":"Business Research Unit (BRU-IUL), Instituto Universit\u00e1rio de Lisboa (ISCTE-IUL), Lisbon, Portugal","institution_ids":["https://openalex.org/I110026055"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5039495993","display_name":"Guillermo Oscar Braunbeck","orcid":"https://orcid.org/0000-0003-1114-5136","observed_orcids":["https://orcid.org/0000-0003-1114-5136"]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Guillermo Oscar Braunbeck","raw_affiliation_strings":["School of Economics, Business and Accounting, University of S\u00e3o Paulo, S\u00e3o Paulo, Brazil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics, Business and Accounting, University of S\u00e3o Paulo, S\u00e3o Paulo, Brazil","institution_ids":["https://openalex.org/I17974374"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5000423507"],"corresponding_institution_ids":["https://openalex.org/I17974374"],"apc_list":{"value":2970,"currency":"USD","value_usd":2970},"apc_paid":null,"fwci":5.4398,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.95531226,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"52","issue":"6","first_page":"690","last_page":"726"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7846999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7846999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.210099995136261,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-11","display_name":"IFRS 11","score":1.0},{"id":"https://openalex.org/keywords/joint-ventures","display_name":"joint ventures","score":0.7490000128746033},{"id":"https://openalex.org/keywords/financial-statement-comparability","display_name":"financial statement comparability","score":0.8040000200271606},{"id":"https://openalex.org/keywords/ifrs-12","display_name":"IFRS 12","score":0.7940000295639038},{"id":"https://openalex.org/keywords/disclosure-requirements","display_name":"disclosure requirements","score":0.6859999895095825},{"id":"https://openalex.org/keywords/international-accounting-standards-adoption","display_name":"international accounting standards adoption","score":0.6869999766349792},{"id":"https://openalex.org/keywords/joint-venture-accounting","display_name":"joint venture accounting","score":0.5799999833106995}],"concepts":[{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.9563477635383606},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.848397970199585},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6844918727874756},{"id":"https://openalex.org/C2776014549","wikidata":"https://www.wikidata.org/wiki/Q3050847","display_name":"Consolidation (business)","level":2,"score":0.6829391121864319},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5088958740234375},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4588009715080261},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/00014788.2022.2050171","doi":"https://doi.org/10.1080/00014788.2022.2050171","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.2022.2050171","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:acctbr:v:52:y:2022:i:6:p:690-726","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/00014788.2022.2050171","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[{"id":"https://openalex.org/G2023131076","display_name":null,"funder_award_id":"2015/27016-0","funder_id":"https://openalex.org/F4320320997","funder_display_name":"Funda\u00e7\u00e3o de Amparo \u00e0 Pesquisa do Estado de S\u00e3o Paulo"},{"id":"https://openalex.org/G5603153683","display_name":"Unidade de Investiga\u00e7\u00e3o em Desenvolvimento Empresarial - UNIDE","funder_award_id":"UID/GES/00315/2019","funder_id":"https://openalex.org/F4320334779","funder_display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia"}],"funders":[{"id":"https://openalex.org/F4320320997","display_name":"Funda\u00e7\u00e3o de Amparo \u00e0 Pesquisa do Estado de S\u00e3o Paulo","ror":"https://ror.org/02ddkpn78"},{"id":"https://openalex.org/F4320334779","display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","ror":"https://ror.org/00snfqn58"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":47,"referenced_works":["https://openalex.org/W1532913612","https://openalex.org/W1565537911","https://openalex.org/W1965608959","https://openalex.org/W1984977599","https://openalex.org/W1989199501","https://openalex.org/W1990407237","https://openalex.org/W1995377302","https://openalex.org/W2008099334","https://openalex.org/W2010689112","https://openalex.org/W2011961954","https://openalex.org/W2015492767","https://openalex.org/W2015766033","https://openalex.org/W2021907516","https://openalex.org/W2027380896","https://openalex.org/W2031158821","https://openalex.org/W2033412662","https://openalex.org/W2044276438","https://openalex.org/W2049005612","https://openalex.org/W2063100858","https://openalex.org/W2067044287","https://openalex.org/W2076563016","https://openalex.org/W2078477285","https://openalex.org/W2080896497","https://openalex.org/W2084822048","https://openalex.org/W2086987138","https://openalex.org/W2126459832","https://openalex.org/W2140250711","https://openalex.org/W2142442981","https://openalex.org/W2147232220","https://openalex.org/W2153922011","https://openalex.org/W2242891262","https://openalex.org/W2504770054","https://openalex.org/W2528235670","https://openalex.org/W2784165676","https://openalex.org/W2794062998","https://openalex.org/W2952095268","https://openalex.org/W2999089499","https://openalex.org/W3022570482","https://openalex.org/W3035501917","https://openalex.org/W3123336139","https://openalex.org/W3123386073","https://openalex.org/W3123547626","https://openalex.org/W3123644118","https://openalex.org/W3124411176","https://openalex.org/W3125232597","https://openalex.org/W3125693224","https://openalex.org/W4241785331"],"related_works":["https://openalex.org/W4292661312","https://openalex.org/W2999089499","https://openalex.org/W4312287496","https://openalex.org/W3094748315","https://openalex.org/W2147232220","https://openalex.org/W2206563426","https://openalex.org/W3125480092","https://openalex.org/W2048924217","https://openalex.org/W7028080412","https://openalex.org/W3026506934"],"abstract_inverted_index":{"We":[0],"analyse":[1],"the":[2,5,11,45,49,56,62,72,76,79,83,96,99],"impact":[3],"of":[4,7,13,51,58,71,98,101],"introduction":[6],"IFRS":[8,16,59,90,105],"11":[9,17],"on":[10],"comparability":[12,50],"accounting":[14,25,52],"information.":[15],"eliminated":[18],"proportionate":[19,102],"consolidation":[20,103],"as":[21],"an":[22],"alternative":[23],"to":[24],"for":[26],"interests":[27,37],"in":[28,38,78,85,104],"joint":[29,39],"ventures.":[30],"Our":[31],"sample":[32],"comprises":[33],"2,059":[34],"firms":[35],"with":[36],"ventures":[40],"from":[41],"26":[42],"countries":[43],"over":[44],"period":[46],"2005\u20132016.":[47],"Overall,":[48],"information":[53,73],"decreased":[54],"after":[55],"adoption":[57],"11,":[60],"but":[61],"effect":[63],"is":[64],"not":[65,93],"uniformly":[66],"distributed":[67],"internationally.":[68],"Further":[69],"analysis":[70],"disclosed":[74],"by":[75,89],"venturers":[77],"notes":[80],"indicates":[81],"that":[82],"increase":[84],"disclosure":[86],"requirements":[87],"proposed":[88],"12":[91],"may":[92],"fully":[94],"mitigate":[95],"consequences":[97],"elimination":[100],"11.":[106]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2022-06-13T00:00:00"}
