Earnings Management and Valuation of Biological Assets

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...

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Bibliographic Details
Main Authors: Ricardo Luiz Menezes da Silva, Paula Carolina Ciampaglia Nardi, Maisa de Souza Ribeiro
Format: Article
Language:English
Published: FUCAPE Business School 2015-01-01
Series:BBR: Brazilian Business Review
Subjects:
earnings management
biological assets
agricultural products
fair value
ias 41
Online Access:http://www.redalyc.org/articulo.oa?id=123041058001
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