1 |
Barth, M. E. (2018). The future of financial reporting: Insights from research. Abacus, 54(1), 66-78. https://doi.org/10.1111/abac.12124
DOI
|
2 |
Bhattacharya, D. (2018). Adoption of fair value accounting in the Indian accounting system. IUP Journal of Accounting Research and Audit Practices, 16(1), 36-45. https://ssrn.com/abstract=3100046
|
3 |
Chandrasekar, V., & Kumar, D. N. S. (2017). Impact of IFRS on the financial statements of select IT companies in India. Indian Journal of Finance, 11(5), 7-18. https://doi.org/10.17010/ijf/2017/v11i5/114244
DOI
|
4 |
Chakravorty, D. K., & Bhattacharya, D. (2021). Impact of fair value measurement on corporate reporting in India: A case study. Mudra. Journal of Finance and Accounting, 8(2), 127-141. https://doi.org/10.17492/jpi.mudra.v8i2.822108
DOI
|
5 |
Cristea, V. G. (2017). Valuation for biological assets with historical cost accounting or fair value accounting? Challenges of the Knowledge Society, 7, 701-706.
|
6 |
Munjal, S., Singh, G., & Tijjani, B. (2021). Effect of earnings smoothness on firm performance: A study of Indian National Stock Exchange. Journal for Global Business Advancement, 14(3), 723. https://doi.org/10.1504/JGBA.2021.116723
DOI
|
7 |
Handoo, A., & Sharma, K. (2014). A study on determinants of capital structure in India. IIMB Management Review, 26(3), 170-182. https://doi.org/10.1016/j.iimb.2014.07.009
DOI
|
8 |
Wegrzynska, M., & Nowotarska, A. (2021). Measuring and valuation of biological assets: A research study. European Research Studies Journal, 24(2), 331-345. https://doi.org/10.35808/ersj/2129
DOI
|
9 |
Xie, B., Liu, M., Randhir, T. O., Yi, Y., & Hu, X. (2020). Are the biological assets measured by historical cost value-related? Custos E Agronegocio Online, 16(1), 122-150. http://www.custoseagronegocioonline.com.br/numero1v16/OK%206%20assets.pdf
|
10 |
Mitra, P. K., & Naik, O. (2021). Debt financing and agency cost on profitability: Are real estate firms' performance in India Getting affected? Asia-Pacific Journal of Management Research and Innovation, 17(1-2), 43-56. https://doi.org/10.1177/2319510X211048549
DOI
|
11 |
Thirumalaisamy, R. (2015). A study on the cost of capital. International Journal of Empirical Finance, Research Academy of Social Sciences, 4(1), 1-11.
|
12 |
Mishra, N. K., Ali, I., Senan, N. A. M., Uddin, M., Baig, A., Khatoon, A., & Khan, I. A. (2022). The effect of departmental accounting practices on organizational performance: Empirical evidence from the hospital sector in India. Journal of Asian Finance, Economics, and Business, 9(4), 273-285. https://doi.org/10.13106/JAFEB.2022.VOL9.NO4.0273
DOI
|
13 |
Ngo, V. T., & Le, T. L. (2021). Factors influencing corporate debt maturity: An empirical study of listed companies in Vietnam. Journal of Asian Finance, Economics, and Business, 8(5), 551-559. https://doi.org/10.13106/JAFEB.2021.VOL8.NO5.0551
DOI
|
14 |
Ovcharov, A. O., & Terekhov, A. M. (2020). Econometric analysis of the use of biological assets in agricultural organizations. Statistics and Economics, 17(1), 79-87. https://doi.org/10.21686/2500-3925-2020-1-79-87
DOI
|
15 |
Rajeev, P., & Sindhuja, M. (2021). Biological assets on the profitability of the agricultural organization. PalArch's Journal of Archaeology of Egypt/Egyptology, 18(8), 4435-4444.
|
16 |
Siciliano, G. (2019). Has IFRS enhanced accounting uniformity? Accounting in Europe, 16(3), 313-339. https://doi.org/10.1080/17449480.2019.1632468
DOI
|
17 |
Goncalves, R., Lopes, P., & Craig, R. (2017). Value-relevance of biological Assets under IFRS. Journal of International Accounting, Auditing, and Taxation, 29, 118-126. https://doi.org/10.1016/j.intaccaudtax.2017.10.001
DOI
|
18 |
Collis, J., & Hussey, R. (2014). Business research: A practical guide for undergraduate and postgraduate students. NY: Palgrave MacMillan
|
19 |
Daly, A., & Skaife, H. A. (2016). Accounting for biological assets and the cost of debt. Journal of International Accounting Research, 15(2), 31-47. https://doi.org/10.2308/jiar-51335
DOI
|
20 |
Dzwigol, H., & Dzwigol-Barosz, M. (2018). Scientific research methodology in management sciences. Financial and Credit Activity Problems of Theory and Practice, 2(25), 424-437. https://doi.org/10.18371/fcaptp.v2i25.136508
DOI
|
21 |
Guo, Z. X., Wong, W. K., & Li, M. (2013). A multivariate intelligent decision-making model for retail sales forecasting. Decision Support Systems, 55(1), 247-255. https://doi.org/10.1016/j.dss.2013.01.026
DOI
|
22 |
Gupta, A. (2014). A study into the impact of IFRS (Ind AS) "borrowing costs" on corporate financials and government revenues. Indian Journal of Finance, 8(4), 17-27. https://doi.org/10.17010/ijf/2014/v8i4/71920
DOI
|
23 |
Huffman, A. A. (2018). Matching measurement to asset use: Evidence from IAS 41. SSRN Electronic Journal, 4(24), 1274-1314. https://doi.org/10.2139/ssrn.2529974
DOI
|
24 |
Alaryan, L. A., Abu Haija, A. A. A., & Alrabei, A. M. (2014). The relationship between fair value accounting and the presence of manipulation in financial statements. International Journal of Accounting and Financial Reporting, 4(1), 221-237. https://doi.org/10.5296/ijafr.v4i1.5405
DOI
|
25 |
United Nations. (2022). Human development indices and indicators. http://hdr.undp.org/sites/default/files/2022_human_development_statistical_update.pdf
|
26 |
Bova, F. (2016). Discussion of accounting for biological assets and the cost of debt. Journal of International Accounting Research, 15(2), 49-51. https://doi.org/10.2308/jiar-51415
DOI
|
27 |
Vijayakumar, A. B., & Vatsala, G. (2018). Fair value accounting in the Indian accounting system. Seshadripuram Journal of Social Sciences, 1, 6748, 2581.
|
28 |
United Nations. (2019). Human development indices and indicators. http://hdr.undp.org/sites/default/files/2019_human_development_report_0.pdf
|
29 |
Johnson, T. L., & Petrone, K. R. (1995). The FASB cases on recognition and measurement. NY: John Wiley & Sons.
|
30 |
Argiles Bosch, J. M., Aliberch, A. S., & Blandon, J. G. (2012). A comparative study of difficulties in accounting preparation and judgment in agriculture using fair value and historical cost for biological assets valuation. Revista de Contabilidad, 15(1), 109-142. https://doi.org/10.1016/S1138-4891(12)70040-7
DOI
|
31 |
Ashjaei, N. P., & Nagaraja, N. (2018). Effect of IFRS adoption on income smoothing in Indian companies. Asian Journal of Research in Banking and Finance, 8(4), 48-60. https://doi.org/10.5958/2249-7323.2018.00026.3
DOI
|
32 |
Babu, S. C., Huang, J., Venkatesh, P., & Zhang, Y. (2015). A comparative analysis of agricultural research and extension reforms in China and India. China Agricultural Economic Review, 7(4), 541-572. https://doi.org/10.1108/CAER-05-2015-0054
DOI
|
33 |
Khushvakhtzoda, K., & Nazarov, D. (2021). The fuzzy methodology's digitalization of the evaluation of the biological asset in agricultural enterprises in accordance with the IFRS. Mathematics, 9(8), 901. https://doi.org/10.3390/math9080901
DOI
|
34 |
Fukui, Y., & Saito, S. (2022). Exploring the relevance and reliability of fair value accounting. Accounting, Economics, and Law: A Convivium, 12(2), 181-190. https://doi.org/10.1515/ael2020-0086
DOI
|
35 |
Ball, R. (2006). International financial reporting standards (IFRS): Pros and cons for investors. Accounting and Business Research, 36(1). 5-27. https://doi.org/10.1080/00014788.2006.9730040
DOI
|
36 |
International Financial Reporting Standards (IFRS). (2013). Agriculture: Bearer plants proposed amendments to IAS 16 and IAS (41st ed)/2013/18. http://www.ifrs.org/CurrentProjects/IASB-Projects/Bearer-biological-assets/ExposureDraft-June-2013/Documents/ED-Agriculture-Bearer-PlantsJune-2013.pdf
|
37 |
Jana, H., & Marta, S. (2014). The fair value model for the measurement of biological assets and agricultural produce in the Czech Republic. Procedia Economics and Finance, 12, 213-220. https://doi.org/10.1016/S2212-5671(14)00338-4
DOI
|
38 |
Jantadej, K., & Wattanatorn, W. (2020). The effect of corporate governance on the cost of debt: Evidence from Thailand. Journal of Asian Finance, Economics, and Business, 7(9), 283-291. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.283
DOI
|
39 |
Kurniawan, R., Mulawarman, A. D., & Kamayanti, A. (2014). Biological assets valuation reconstruction: A critical study of IAS 41 on agricultural accounting in Indonesian farmers. Procedia - Social and Behavioral Sciences, 164, 68-75. https://doi.org/10.1016/j.sbspro.2014.11.052
DOI
|
40 |
Marvadi, C., & Pandya, H. (2022). Exploring the influence of IFRS adoption on earnings management in Indian corporates. Finance Management, 82, 32320-32323.
|
41 |
Bohusova, H., & Svoboda, P. (2016). Biological assets: In what way should be measured by SMEs? In Procedia - Social and Behavioral Sciences, 220, 62-69. https://doi.org/10.1016/j.sbspro.2016.05.469
DOI
|