Value-Relevance of Biological Assets under IFRS
Download full text from publisher
References listed on IDEAS
- Owusu-Ansah, Stephen, 1998. "The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe," The International Journal of Accounting, Elsevier, vol. 33(5), pages 605-631.
- Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
- Joerg-Markus Hitz, 2007. "The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 323-362.
- Khaled Al Jifri & David Citron, 2009. "The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 123-140.
- Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
- repec:eee:spacre:v:15:y:2012:i:1:p:109-142 is not listed on IDEAS
- repec:bla:joares:v:36:y:1998:i::p:199-233 is not listed on IDEAS
- Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007.
"Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange,"
The International Journal of Accounting,
Elsevier, vol. 42(1), pages 25-56.
- Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2006. "Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange," FEP Working Papers 209, Universidade do Porto, Faculdade de Economia do Porto.
- repec:eee:jiaata:v:23:y:2014:i:2:p:59-73 is not listed on IDEAS
- White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
- Black, Fischer & Scholes, Myron S, 1973. "The Pricing of Options and Corporate Liabilities," Journal of Political Economy, University of Chicago Press, vol. 81(3), pages 637-654, May-June.
- Mary E. Barth & Greg Clinch, 2009. "Scale Effects in Capital Markets-Based Accounting Research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3-4), pages 253-288.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
- Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
More about this item
Keywordsbiological assets; fair value accounting; financial reporting; disclosure index; regulation;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2015-04-02 (Accounting & Auditing)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:por:fepwps:556. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: http://edirc.repec.org/data/fepuppt.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.