Proportional consolidation versus the equity method: a risk measurement perspective on reporting interests in joint ventures

Kothavala, K. (2003). Proportional consolidation versus the equity method: a risk measurement perspective on reporting interests in joint ventures. Journal of Accounting and Public Policy, 22(6), 517-538. https://doi.org/10.1016/j.jaccpubpol.2003.10.001
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