@article{article40103d63, title = {Joint venture investments: an analysis of the level of compliance with the disclosure requirements of IFRS 12}, author = {Sarquis, Raquel Wille and Santos, Ariovaldo dos and Lourenço, Isabel and Braunbeck, Guillermo Oscar}, year = {2021}, doi = {10.1111/jifm.12130}, journal = {Journal of International Financial Management & Accouting} }