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Accounting for biological assets: Disclosure, measurement and value relevance
Başlık:
Accounting for biological assets: Disclosure, measurement and value relevance
Yazar:
Gonçalves, Rute Daniela das Neves Lopes da Silva, author.
Yazar Ek Girişi:
Fiziksel Tanımlama:
1 electronic resource (136 pages)
Genel Not:
Source: Dissertation Abstracts International, Volume: 76-07C.
Özet:
This thesis explores accounting for biological assets under International Accounting Standard (IAS) 41 -- Agriculture. The study focuses on listed firms worldwide which comply with the criteria of having first adopted International Financial Reporting Standards (IFRS) before 2012. IAS 41 has motivated intense debate on accounting for agricultural activity, mostly due to introducing severe changes in measurement of biological assets: from historical cost to fair value. Recently, International Accounting Standards Board (IASB) settled adjustments in this standard, allowing firms to choose between cost or revaluation model concerning mature bearer plants. In order to provide a better understanding of IAS 41 in listed firms, a theme that has yet received scarce academic attention, this study aims at achieving two main objectives. Firstly, to identify the firm and country-level determinants that explain disclosure and measurement practices of biological assets. Secondly, to examine the value relevance of measuring those assets at fair value. Regarding disclosure practices, empirical results suggest that the mandatory and voluntary disclosure level is influenced by biological assets intensity, ownership concentration, firm size, sector and legal status. Regarding measurement practices, evidence shows that fair value adoption is influenced by biological assets intensity, firm size, listing status, regulation expertise, potential growth, sector and legal status. Concerning value relevance, this research adjusts the Ohlson model (Ohlson, 1995) and suggests that biological assets at fair value are value relevant, in particular for firms that show a higher disclosure level. This study seeks to help standard setters and firms' stakeholders to better understand disclosure and measurement practices of biological assets and their determinants. Additionally, it intends to contribute to increased awareness about the market valuation implications of IAS 41 and to identify new areas of research on the issue of accounting for biological assets.
Notlar:
School code: 5896
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Yer Numarası | Demirbaş Numarası | Shelf Location | Lokasyon / Statüsü / İade Tarihi |
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XX(678854.1) | 678854-1001 | Proquest E-Tez Koleksiyonu | Arıyor... |
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