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The impact of managerial discretion on fair value information in the Australian agricultural sector

  • Published:2020-05-21 Issue:S1 Volume:61 Page:1897-1930
  • ISSN:0810-5391
  • Container-title:Accounting & Finance
  • language:en
  • Short-container-title:Account Finance

Author:

He Liyu1,Wright Sue2ORCID,Evans Elaine1ORCID

Affiliation:

1. Macquarie Business School Macquarie University Macquarie ParkNSW Australia

2. UTS Business School University of Technology Sydney Broadway NSW Australia

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Reference87 articles.

1. AASB 1998 AASB 1037: Self‐generating and regenerating assets Australian Accounting Standards Board.

2. AASB 2009 AASB 141: Agriculture. Australian Accounting Standards Board.

3. Beyond the Glass Ceiling: Does Gender Matter?

4. The Effect of Board's Quality on Performance: a study of Canadian firms

5. Is Management Quality Value Relevant?

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1. Business strategy and stock price crash risk: The mediating role of financial constraints;Investment Management and Financial Innovations;2024-07-25

2. Fair values in extreme markets;Accounting & Finance;2024-04-30

3. Inconsistencies in the Disclosures of Discount Rates;Concepts and Cases of Illicit Finance;2023-06-30

4. The Value‐relevance of Fair Value Measurement for Inventories;Australian Accounting Review;2022-08-30

5. Fair Value and Corporate Taxation: Out through the Door, Back through the Window?;Accounting, Economics, and Law: A Convivium;2022-06-23
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