Abdullah, Zaimah; Qaderi, Sumaia Ayesh; Ariff, Arifatul … - 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 … important empirical inputs of a positive association between top executives' management attributes and accounting disclosure …