FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4386692364> ?p ?o ?g. }

• W4386692364 endingPage "e3365" @default.
• W4386692364 startingPage "e3365" @default.
• W4386692364 abstract "Brazil is one of the emerging countries that has adopted the IFRS, and agribusiness plays a relevant role in the Brazilian economy, turning the country into an important player in the review and discussion process of international standards. The objective of this paper is to assess whether IAS 41 contributes to the enhancement of the quality of accounting information, given that the measure that was previously used was historical cost, with no changes in the future economic benefits being disclosured, resulting in low-quality information. To analyse agribusiness companies’ financial statements, five analysis sections were created: disclosure in the notes; value relevance; timeliness of fair value information on biological assets; earnings management; and experts’ opinion of the quality of the information on the biological assets. The results reveal that: there have been improvements in the compulsory disclosure required by IAS 41, but this disclosure is not yet suitable; variations in the fair value of biological assets are value-relevant, but not for bearer plants; the information on biological assets is not timely; there are signs of earnings management by companies with lower disclosure levels; analysts consider that non-financial information may be prepared more useful. No study was found in the literature that considered the combination of the level of disclosure of the notes to the financial statements, the value relevance, the timeliness of the fair value information, earnings management and analysts’ opinions." @default.
• W4386692364 created "2023-09-13" @default.
• W4386692364 creator A5011607970 @default.
• W4386692364 creator A5023513277 @default.
• W4386692364 date "2023-09-12" @default.
• W4386692364 modified "2023-10-18" @default.
• W4386692364 title "IAS 41 and biological assets in Brazil" @default.
• W4386692364 cites W1967921972 @default.
• W4386692364 cites W1969519191 @default.
• W4386692364 cites W1971893301 @default.
• W4386692364 cites W1978206521 @default.
• W4386692364 cites W1986187321 @default.
• W4386692364 cites W1989408709 @default.
• W4386692364 cites W2007502213 @default.
• W4386692364 cites W2014609774 @default.
• W4386692364 cites W2019016345 @default.
• W4386692364 cites W2021994323 @default.
• W4386692364 cites W2032154213 @default.
• W4386692364 cites W2043545680 @default.
• W4386692364 cites W2047977524 @default.
• W4386692364 cites W2050204267 @default.
• W4386692364 cites W2058039343 @default.
• W4386692364 cites W2066822273 @default.
• W4386692364 cites W2095641207 @default.
• W4386692364 cites W2113746768 @default.
• W4386692364 cites W2117454283 @default.
• W4386692364 cites W2137878612 @default.
• W4386692364 cites W2152890826 @default.
• W4386692364 cites W2159620534 @default.
• W4386692364 cites W2332108646 @default.
• W4386692364 cites W2752617332 @default.
• W4386692364 cites W2754034645 @default.
• W4386692364 cites W2766373644 @default.
• W4386692364 cites W2789644856 @default.
• W4386692364 cites W2815247123 @default.
• W4386692364 cites W2854330794 @default.
• W4386692364 cites W2898302667 @default.
• W4386692364 cites W2901861456 @default.
• W4386692364 cites W2947645754 @default.
• W4386692364 cites W3042738807 @default.
• W4386692364 cites W3077069589 @default.
• W4386692364 cites W3121319242 @default.
• W4386692364 cites W3121951548 @default.
• W4386692364 cites W3122176856 @default.
• W4386692364 cites W3122205844 @default.
• W4386692364 cites W3122273364 @default.
• W4386692364 cites W3122885004 @default.
• W4386692364 cites W3123226114 @default.
• W4386692364 cites W3124503851 @default.
• W4386692364 cites W3124863279 @default.
• W4386692364 cites W3125717595 @default.
• W4386692364 cites W3127992433 @default.
• W4386692364 cites W3158055436 @default.
• W4386692364 cites W3199750830 @default.
• W4386692364 cites W4229804319 @default.
• W4386692364 cites W4247695167 @default.
• W4386692364 cites W4249720144 @default.
• W4386692364 cites W4310361826 @default.
• W4386692364 cites W4324114545 @default.
• W4386692364 doi "https://doi.org/10.16930/2237-766220233365" @default.
• W4386692364 hasPublicationYear "2023" @default.
• W4386692364 type Work @default.
• W4386692364 citedByCount "0" @default.
• W4386692364 crossrefType "journal-article" @default.
• W4386692364 hasAuthorship W4386692364A5011607970 @default.
• W4386692364 hasAuthorship W4386692364A5023513277 @default.
• W4386692364 hasBestOaLocation W43866923641 @default.
• W4386692364 hasConcept C10138342 @default.
• W4386692364 hasConcept C111472728 @default.
• W4386692364 hasConcept C118518473 @default.
• W4386692364 hasConcept C119857082 @default.
• W4386692364 hasConcept C121955636 @default.
• W4386692364 hasConcept C138885662 @default.
• W4386692364 hasConcept C144133560 @default.
• W4386692364 hasConcept C158154518 @default.
• W4386692364 hasConcept C162118730 @default.
• W4386692364 hasConcept C1670747 @default.
• W4386692364 hasConcept C169824061 @default.
• W4386692364 hasConcept C17744445 @default.
• W4386692364 hasConcept C18903297 @default.
• W4386692364 hasConcept C199539241 @default.
• W4386692364 hasConcept C2776291640 @default.
• W4386692364 hasConcept C2779530757 @default.
• W4386692364 hasConcept C2781009383 @default.
• W4386692364 hasConcept C2781426361 @default.
• W4386692364 hasConcept C41008148 @default.
• W4386692364 hasConcept C43326092 @default.
• W4386692364 hasConcept C63149375 @default.
• W4386692364 hasConcept C86803240 @default.
• W4386692364 hasConceptScore W4386692364C10138342 @default.
• W4386692364 hasConceptScore W4386692364C111472728 @default.
• W4386692364 hasConceptScore W4386692364C118518473 @default.
• W4386692364 hasConceptScore W4386692364C119857082 @default.
• W4386692364 hasConceptScore W4386692364C121955636 @default.
• W4386692364 hasConceptScore W4386692364C138885662 @default.
• W4386692364 hasConceptScore W4386692364C144133560 @default.
• W4386692364 hasConceptScore W4386692364C158154518 @default.
• W4386692364 hasConceptScore W4386692364C162118730 @default.

• next