Earnings Management and Valuation of Biological Assets
The use of fair value to measure the worth of biological assets allows discretionary choices when using discounted cash flow in the absence of an active market, influencing the quality of accounting information. The objective of this study was to investigate evidence of earnings management among Br...
Uloženo v:
| Vydáno v: | BBR - Brazilian Business Review |
|---|---|
| Hlavní autoři: | , , |
| Médium: | Artigo |
| Jazyk: | Inglês |
| Vydáno: |
FUCAPE Business School
2015
|
| Témata: | |
| On-line přístup: | https://www.redalyc.org/articulo.oa?id=123041058001 |
| Tagy: |
Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!
|