code, top management, control environment, transparency and disclosure, rights of shareholders and stakeholders) on the … normative). The results also confirmed that there is no significant effect of t transparency and disclosure and the rights of …

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 …