Relevance of the fair value of biological assets to the market: an analysis with publicly traded Brazilian companies that operate in agribusiness

被引：0
|
作者：
da Silveira, Fernando [1 ]
de Sousa, Allison Manoel [2 ]
Ribeiro, Alex Mussoi [3 ,4 ]
Rover, Suliani [3 ]
机构：
[1] Univ Fed Santa Catarina UFSC, Campus Univ Reitor Joao David Ferreira Lima, BR-88040900 Florianopolis, SC, Brazil
[2] Univ Fed Parana UFPR, Av Prefeito Lothario Meissner,632 Jardim Bot, BR-82590300 Curitiba, Parana, Brazil
[3] Univ Fed Santa Catarina, Programa Posgrad Contabilidade, Campus Univ Reitor Joao David Ferreira Lima, BR-88040900 Florianopolis, SC, Brazil
[4] Univ Fed Santa Catarina, Programa Posgrad Controle Gestao, Campus Univ Reitor Joao David Ferreira Lima, BR-88040900 Florianopolis, SC, Brazil
来源：
CUSTOS E AGRONEGOCIO ON LINE | 2021年 / 17卷 / 01期
关键词：
ACCOUNTING INFORMATION; VALUATION; EARNINGS;
D O I：
暂无
中图分类号：
F3 [农业经济];
学科分类号：
0202 ; 020205 ; 1203 ;
摘要：
引用
收藏
页码：36 / 62
页数：27
相关论文
共 25 条
  • [1] The Value Relevance of Biological Assets in Brazilian Publicly Traded Companies: An Incremental Analysis of the Ohlson Model
    Ferreira, Marilia Paranaiba
    Conegliam, Lorena
    Silva do Carmo, Carlos Henrique
    Ribeiro, Alex Mussoi
    CUSTOS E AGRONEGOCIO ON LINE, 2020, 16 (04): : 185 - 204
  • [2] Value relevance of the way biological assets contribute to the cash flow of Brazilian agribusiness companies
    Teixeira, Aline Christina
    Rech, Ilirio Jose
    do Nascimento, Monize Ramos
    CUSTOS E AGRONEGOCIO ON LINE, 2021, 17 (03): : 414 - 440
  • [3] Representativeness of the biological assets and the disclosure level of CPC 29: an analysis among Brazilian publicly traded companies for the period of 2009 to 2013
    da Silva Pires, Paulo Alexandre
    Lisboa Forne, Leticia Helena
    Gomes, Keila Carina
    Nogueira, Daniel Ramos
    CUSTOS E AGRONEGOCIO ON LINE, 2017, 13 (01): : 422 - 441
  • [4] Asset Intangibility Level and Market Value: An Analysis of Publicly Traded Companies in Latin America
    Siqueira, Diego Dantas
    Romao, Bruno Jose Patricio
    Junior, Francisco Jose da Silva
    REVISTA CIENCIAS ADMINISTRATIVAS, 2023, 29
  • [5] Analysis of the capital structure and debt heterogeneity of publicly traded companies in the industrial and agribusiness sector
    Quintanilha Marongio, Antonio Flavio
    Magnani, Vinicius Medeiros
    Gatsios, Rafael Confetti
    REVISTA AMBIENTE CONTABIL, 2022, 14 (02): : 208 - 229
  • [6] Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies
    da Silva, Andressa Fernanda
    de Souza, Maira Melo
    REVISTA AMBIENTE CONTABIL, 2022, 14 (02): : 1 - 21
  • [7] Strategic importance and power of stakeholders: an analysis in publicly- traded Brazilian companies
    Aoyama, Rafaele
    Jhunior, Ronaldo de Oliveira Santos
    Boaventura, Joao Mauricio Gama
    Teixeira, Linnik Israel Lima
    REVISTA ENIAC PESQUISA, 2022, 11 (02): : 177 - 199
  • [8] Market structure, ESG performance, and corporate efficiency: Insights from Brazilian publicly traded companies
    Moskovics, Pedro
    Wanke, Peter
    Tan, Yong
    Gerged, Ali Meftah
    BUSINESS STRATEGY AND THE ENVIRONMENT, 2024, 33 (02) : 241 - 262
  • [9] Disclosure of fair value adjustment in DVA by companies exploiting biological assets
    dos Santos Pires Maciel, Julia Virginia
    Dantas, Jose Alves
    Botelho, Ducineli Regis
    CUSTOS E AGRONEGOCIO ON LINE, 2018, 14 (04): : 377 - 400
  • [10] Use of derivatives and their impact on the market value of agro-industrial companies Brazil's publicly traded companies
    da Silveira, Rodrigo Lanna F.
    Fonseca, Camila Veneo C.
    Lima, Fabiano Guasti
    CUSTOS E AGRONEGOCIO ON LINE, 2018, 14 : 99 - 120
123