Gonçalves, Rute; Lopes, Patrícia - Faculdade de Economia, Universidade do Porto - 2015
fair value accounting of biological assets. In order to operationalize it as the book value’s ability to explain market … equity value, this study adjusts the Ohlson model. The results support that recognized biological assets are value …-relevant. After including the effect of the disclosure level of biological assets, the results show that biological assets are more …