Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/144797| Title: | Historical cost versus fair value of biological assets: Relevance of accounting information |
| Author: | Miarons Blanco, Meritxell |
| Director/Tutor: | Argilés Bosch, Josep M. |
| Keywords: | Comptabilitat Cost Valoració Béns immaterials Accounting Costes Valuation Intangible property |
| Issue Date: | 21-Oct-2019 |
| Publisher: | Universitat de Barcelona |
| Abstract: | [eng] This study develops a bibliometric and empirical analysis of the relevance of accounting information when biological assets are measured at fair value versus at historical cost, using an international sample of firms with biological assets. |
| URI: | http://hdl.handle.net/2445/144797 |
| Appears in Collections: | Tesis Doctorals - Facultat - Economia i Empresa |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| MMB_PhD_THESIS.pdf | 1.27 MB | Adobe PDF | View/Open |
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