Value-Relevance of Biological Assets under IFRS

Preprint OPEN
Rute Gonçalves; Patrícia Lopes; (2015)
  • Subject: biological assets, fair value accounting, financial reporting, disclosure index, regulation
    • jel: jel:M41

Using 389 firm-year observations of listed firms worldwide in 27 countries that adopted International Financial Reporting Standards (IFRS) until 2010, for the period 2011-2013, the purpose of this paper is to examine the value-relevance of fair value accounting of biolo... View more
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