Value relevance of biological assets under IFRS
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DOI: 10.1016/j.intaccaudtax.2017.10.001
Abstract: 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… read more here.
Keywords: value relevance; relevance biological; assets ifrs; value ... See more keywords