Publicação
The explanatory factors of interests as a key audit matter in the separate financial statements of listed European Union entities
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | |
| datacite.subject.sdg | 04:Educação de Qualidade | |
| dc.contributor.author | Albuquerque, F. | |
| dc.contributor.author | dos Santos, P. G. | |
| dc.contributor.author | Ribeiro, M. | |
| dc.date.accessioned | 2026-09-08T14:01:05Z | |
| dc.date.available | 2026-09-08T14:01:05Z | |
| dc.date.issued | 2025 | |
| dc.description.abstract | This paper aims to identify the factors that may likely explain the identification of the investments in subsidiaries, associates, and joint ventures under International Accounting Standards (IAS) 27 as a key audit matter in the separate financial statements (SFS) of listed European entities. The final research sample is comprised of 243 entities from 18 European countries. The findings from the logistic regression performed particularly found the weight of those interests (the material relevance) within the entities’ SFS as an explanatory factor, as well as the use of the cost as the accounting method for those interests. | eng |
| dc.identifier.citation | Albuquerque, F., dos Santos, P. G., & Ribeiro, M. (2025). The explanatory factors of interests as a key audit matter in the separate financial statements of listed European Union entities. GCG: Revista de Globalización, Competitividad Y Gobernabilidad, 19(1), 55–70. https://dialnet.unirioja.es/servlet/articulo?codigo=10032784 | |
| dc.identifier.doi | 10.58416/GCG.2025.V19.N1.03 | |
| dc.identifier.issn | 1988-7116 | |
| dc.identifier.uri | http://hdl.handle.net/10400.21/23055 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.publisher | GCG | |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
| dc.title | The explanatory factors of interests as a key audit matter in the separate financial statements of listed European Union entities | por |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 70 | |
| oaire.citation.issue | 1 | |
| oaire.citation.startPage | 55 | |
| oaire.citation.title | Revista de Globalización, Competitividad Y Gobernabilidad | |
| oaire.citation.volume | 19 | |
| oaire.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 |