Fair value accounting in the agricultural sector: some implications for international accounting harmonization

By Charles Elad. 2004

115 citations recorded by the source corpus.

Subfields: Accounting, General Agricultural and Biological Sciences, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a30c85d1fc159c120bb11c6aab1f683d41e8246c

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Xi Li
2. Emmanuel T. De George
3. L. Shivakumar
4. Ray Ball
5. Valeri V. Nikolaev
6. Stephen G. Ryan
7. Sharon P. Katz
8. Beatriz García Osma

In Strategy and Management

1. Emmanuel T. De George
2. Xi Li
3. L. Shivakumar
4. Valeri V. Nikolaev
5. Ray Ball
6. Stephen G. Ryan
7. Sharon P. Katz
8. Juan Manuel García Lara

Citations in the corpus

• A review of the IFRS adoption literature (2016, background): “For instance, studying comparability in the European context, Joos and Lang (1994) evaluate how profitability ratios and value relevance measures vary across France, Germany, and the UK and conclude that country-specific accounting practices affect accounting-based performance measures.”