Value relevance of biological assets under IFRS
نویسندگان
چکیده
منابع مشابه
The value relevance of accounting disclosures among listed Nigerian firms: IFRS adoption
This study determined the value relevance of assets and liabilities after the adoption of IFRS among listed Nigerian firms. Ohlson Model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. A sample of 126 firms listed in Nigeria stock market is used for the study. Data is co...
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We examine whether and why companies prefer fair value to historical cost when they can choose between the two valuation methods. With the exception of investment property owned by real estate companies, historical cost by far dominates fair value in practice. Indeed, fair value accounting is not used for plant, equipment, and intangible assets. We find that companies using fair value accountin...
متن کاملthe value relevance of accounting disclosures among listed nigerian firms: ifrs adoption
this study determined the value relevance of assets and liabilities after the adoption of ifrs among listed nigerian firms. ohlson model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. a sample of 126 firms listed in nigeria stock market is used for the study. data is co...
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According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower quality of the input factors. Using a value relevance research setting, I find that investors perceive t...
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This paper presents the results from a literature study on the value of information. I have reviewed the information, accounting and business literature to find economic attributes of information and information valuation attempts. There is at least some consensus on a number economic properties and identifying information as an asset to the organization. Also a number of valuation attempts hav...
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ژورنال
عنوان ژورنال: Journal of International Accounting, Auditing and Taxation
سال: 2017
ISSN: 1061-9518
DOI: 10.1016/j.intaccaudtax.2017.10.001