id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-46	Mustapha Bagudo, Muhammad; Yusuf Shuaibu, Muhammad	ACCOUNTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE: DETERMINANTS OF COMPLIANCE WITH IAS 41 DISCLOSURES BY LISTED AGRICULTURAL FIRMS IN NIGERIA	2021	12	.pdf	application/pdf	4965	229	45	Firm age has no impact on compliance with IAS 41 by listed agricultural firms in Nigeria The result of this study will be beneficial to regulators especially Financial Reporting Council of Nigeria as it will provide useful information on the extent to which agricultural firms in Nigeria comply with IAS 41 and how some specific characteristics of the firms determine the compliance with the standard 2.1 Literature Review Compliance has been defined as an act of transmitting economic, financial, non-financial, quantitative and non-quantitative data in a way that reflects the realities on ground (Gonçalves & Lopes, 2014a) Conceptual framework Below is the pictorial graph of the relationship between the variables Review of empirical studies Under this heading, some relevant and related empirical studies are reviewed as seen below; Martanti, Lestari, Zarkasyi (2019) studied the impact of biological assets intensity and firm size on the financial performance of listed agricultural firms on the Indonesian and Malaysian Stock Exchange. In a nutshell, the study seeks to examine the extent to which biological intensity, leverage, liquidity firm size and firm age determine compliance with IAS 41 by listed agricultural firms in Nigeria.	cache/gujaf-46.pdf	txt/gujaf-46.txt