Zaimah Abdullah; Qaderi, Sumaia Ayesh; Ariffin, … - In: Cogent business & management 10 (2023) 3, pp. 1-29
agriculture disclosure (FVAD), consequently proposing a standardized fair value disclosure model that could help agricultural … companies to improve their FVAD. Based on disclosure paragraphs in MFRS 141 Agriculture, a comprehensive FVAD index was … FVAD. The findings from this study could shed some light on implementation in terms of corporate governance on the …