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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Autores principales: Ricardo Luiz Menezes da Silva, Paula Carolina Ciampaglia Nardi, Maisa de Souza Ribeiro
Formato: article
Lenguaje:EN
PT
Publicado: FUCAPE Business School 2015
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Acceso en línea:https://doaj.org/article/e8939d8f798f45ef815b1220de957b9e
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