Firm-specific Determinants of Agricultural Financial Reporting

Gonçalves, Rute; Lopes, Patrícia Teixeira

doi:10.1016/j.sbspro.2013.12.891

Cited by 27 publications

(80 citation statements)

References 34 publications

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“…Table 4.3 shows that ownership structure is likely to have some impact on IFRS adoption. The finding is consistent with a previous study which found that ownership structure influences companies' decisions to adopt IAS 41 (Gonç alves & Lopes, 2014) The audit type (AUD_TYP) coefficient is positive and significant at the 1 percent level, meaning that companies using international audit firms in Nigeria such as Deloitte, Ernst and Young, KPMG and PricewaterhouseCoopers have a greater probability of IFRS adoption than companies that used local audit firms. The significance of audit firms on IFRS adoption confirms Souza et al (2015) report on the impact of Big 4 audit firms on IFRS adoption.…”

Section: Optimism Versus Conservatism Dimensionsupporting

confidence: 90%

The Effects of Organisational Culture on IFRS Adoption: Evidence from Nigerian’ Companies

Edeigba

Gan²,

Amenkhienan³

2018

ijafr

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This study investigates the underlying factors contributing to the International Financial Reporting Standards (IFRS) adoption in Nigeria. The diversity of responses to IFRS adoption is a phenomenon that requires empirical investigation to understand the reasons why some companies adopt IFRS other do not. Previous studies have investigated preparers of financial statements’ compliance with IFRS. However, there is a dearth of research on the influence of cultural factors on IFRS adoption. Little has heretofore has been done to examine cultural variables as determinants of IFRS adoption. This study applies a self-administered survey instrument to elicit data from four major cities in Nigeria. The analysis involves applied logistic regression to estimate the relationship between the covariates and the companies’ decisions to adopt IFRS. The results indicate companies’ professionalism, transparency, flexibility, secrecy, uniformity and statutory control are significant factors impacting IFRS adoption at different magnitudes. For example, a company that considers IFRS will increase the level of financial statements transparency is more likely to maintain some levels of secrecy. The study identifies that IFRS adoption can only be successful when accountants develop the relevant technical expertise in IFRS requirements prior to the implementation. Consequently, there is a need for more practical training in IFRS accounting valuation, recognition, measurement and disclosure of financial information to users of financial statements. The diversity in responses to IFRS adoption, where some companies adopt and others show resistance to IFRS requirements has been a phenomenon that requires empirical investigation to understand the rationale. Though some studies have investigated companies’ compliance with accounting regulations in Nigeria, there is limited research on factors influencing IFRS adoption. A consequence is that efforts to come up with effective policies to enhance IFRS adoption and obtain compliance status for Nigerian companies are constrained. The objective is to contribute to initiatives aimed at assuring foreign investors of reliability of IFRS financial statements prepared by Nigerian companies.

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Section: Optimism Versus Conservatism Dimensionsupporting

confidence: 90%

The Effects of Organisational Culture on IFRS Adoption: Evidence from Nigerian’ Companies

Edeigba

Gan²,

Amenkhienan³

2018

ijafr

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“…Assim, empresas com valores relevantes investidos em Ativos biológicos tendem a trazer mais informações aos Stakeholders. Resultado semelhante foi encontrado em pesquisas nacionais (Scherer et al, 2014;Scherch et al, 2013;Pires et al, 2016;Moura et al, 2016) e internacionais (Gonçalves & Lopes, 2014).…”

Section: Discussão Dos Resultadosunclassified

“…Internacionalmente também a pesquisa de Gonçalves e Lopes (2014) O Tamanho da empresa também pode ser um fator que influencie positivamente na divulgação, pois empresas maiores tendem a ter um efeito relevante sobre a comunidade, stakeholders e, por conseguinte, maiores custos políticos devido sua visibilidade, atraindo assim maior atenção do governo e mercado como um todo (Rover, Tomazzia, Murcia, & Borba, 2012). Pesquisas anteriores também encontraram esses efeitos para Disclosure dos ativos biológicos no país (Scherer et al, 2014;Macedo et al, 2015) e no exterior (Gonçalves & Lopes, 2014). Com isso, a Hipótese 2 é H2: Existe uma relação positiva entre Tamanho e o Nível Disclosure do CPC 29.…”

Section: Hipóteses Da Pesquisaunclassified

Nível de Disclosure do CPC 29 Ativos Biológicos: Análise Dos Fatores Determinantes Nas Companhias Brasileiras

Nogueira

Pires

2017

CGG

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RESUMOA questão de pesquisa que norteia esta investigação é "Quais os Fatores Determinantes do Disclosure do CPC 29 nas companhias brasileiras?". Neste aspecto, o objetivo da pesquisa foi avaliar os principais fatores que afetam a evidenciação das informações relacionadas aos ativos biológicos. Para isso, foram selecionadas 5 variáveis destacadas pela literatura como influenciadoras da evidenciação. A amostra foi composta por companhias brasileiras com saldo de ativos biológicos no Balanço Patrimonial. A partir da lista, procedeu-se a coleta das demonstrações contábeis, notas explicativas, nível de governança corporativa e empresa de auditoria independente para os 6 anos (2010 a 2015). De posse das informações coletadas, procedeu-se a verificação da variável dependente (nível de Disclosure do CPC 29) e das variáveis independentes de cada ano. Ao final (após exclusões) foram analisadas 100 observações. Os resultados indicaram que as variáveis Tamanho, Representatividade dos Ativos Biológicos e Vigência da OCPC 07 impactaram positivamente o nível de Disclosure. As duas primeiras confirmaram as hipóteses previstas e a OCPC 07 apresentou relação diferente do esperado, demonstrando aumento e não redução no número de divulgações nos anos de 2014 e 2015. ABSTRACTThe research question guiding this research is "What are the Determining Factors of CPC 29 Disclosure in Brazilian Companies?". In this aspect, the research objective was to evaluate the main factors that affect the disclosure of information related to biological assets. For this, 5 variables highlighted in the literature were selected as evidence influencers. The sample was composed of Brazilian companies with biological assets in the Balance Sheet. From this list, financial statements, explanatory notes, corporate management level and independent auditing company for the 6 years (2010 to 2015) were collected. With the collected information, the dependent variable (Disclosure level of CPC 29) and the independent variables of each year were verified. At the end (after exclusions), 100 observations were analyzed. The results indicated that the variables Size, Representativeness of Biological Assets and Effectiveness of OCPC 07 positively impacted the level of Disclosure. The first two confirmed the predicted hypothesis and OCPC 07 presented a relation that was different from what was expected, showing an increase and not a reduction in the number of disclosures in the years 2014 and 2015.

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“…Berdasarkan penelitian yang dilakukan dengan sampel 181 perusahaan di dari beberapa negara dan sektor yang berbeda, namun 7 di antaranya tidak memiliki laporan tahunan 2011 yang tersedia, sehingga jumlah efektif perusahaan yang dianalisis adalah 174. Penelitian ini menjabarkan mengenai kepatuhan pengungkapan IAS 41 serta mengeksplorasi beberapa faktor yang mempengaruhi perbedaan tingkat kepatuhan pengungkapan IAS 41 di perusahaan dengan variabel yakni intensitas aset biologis, kepemilikan konsentrasi, ukuran, jenis auditor dan pemangku kepentingan internasional (Gonçalves & Lopes, 2014). Hasil yang diperoleh dari penelitian ini adalah Intensitas dan ukuran perusahaan memiliki dampak positif yang signifikan terhadap praktik pengungkapan wajib yang didukung oleh pemangku kepentingan dan teori agensi.…”

Section: Hasil Dan Pembahasanunclassified

“…Hasil yang diperoleh dari penelitian ini adalah Intensitas dan ukuran perusahaan memiliki dampak positif yang signifikan terhadap praktik pengungkapan wajib yang didukung oleh pemangku kepentingan dan teori agensi. Perusahaan dengan difusi kepemilikan yang lebih tinggi memiliki insentif yang lebih kuat untuk memberikan transparansi pelaporan keuangan (Oliveira, Rodrigues, & Craig, 2006;Gonçalves & Lopes, 2014).…”

Section: Hasil Dan Pembahasanunclassified

Implementasi International Accounting Standard 41 Di Berbagai Negara Serta Faktor Yang Mempengaruhi Kepatuhan Penerapan Ias 41

Puspasari

Nurramadhini

Sari

et al. 2019

IMAGE

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This study aims to describe the implementation of International Accounting Standard 41 conducted by organizations that have biological assets in various countries and identify variables that affect organizational compliance in implementing IAS 41. The research method uses the literature review method. The results of the study showed that the application of IAS 41 encountered obstacles in MSME organizations and traditional farmers. This is due to their lack of ability to implement IAS 41. The results show that the variables that influence organizational compliance in implementing IAS 41 are company intensity and size, ownership concentration, have a significant positive impact and the type of auditor and international stakeholders is positively related but not significant.Keywords. Biological Asset; Fair value; IAS 41.AbstrakPenelitian ini bertujuan untuk menggambarkan implementasi International Accounting Standard 41 yang dilakukan oleh organisasi yang memiliki aset biologis di berbagai negara serta mengidentifikasi variabel yang mempengaruhi kepatuhan organisasi dalam menerapkan IAS 41. Metode penelitian ini menggunakan metode literature review. Hasil studi menunjukan bahwa penerapan IAS 41 menemui kendala di organisasi UMKM dan petani tradisional. Hal ini dikarenakan kurangnya kemampuan mereka dalam menerapkan IAS 41. Hasil penelitian menunjukan bahwa variabel yang mempengaruhi kepatuhan organisasi dalam mengimpelemtasikan IAS 41 adalah intensitas dan ukuran perusahaan, konsentrasi kepemilikan, memiliki dampak positif yang signifikan dan tipe auditor dan pemangku kepentingan internasional berhubungan positif namun tidak signifikan.Kata kunci. Aset Biologis, Nilai Wajar; IAS 41.

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Firm-specific Determinants of Agricultural Financial Reporting

Cited by 27 publications

References 34 publications

The Effects of Organisational Culture on IFRS Adoption: Evidence from Nigerian’ Companies

The Effects of Organisational Culture on IFRS Adoption: Evidence from Nigerian’ Companies

Nível de Disclosure do CPC 29 Ativos Biológicos: Análise Dos Fatores Determinantes Nas Companhias Brasileiras

Implementasi International Accounting Standard 41 Di Berbagai Negara Serta Faktor Yang Mempengaruhi Kepatuhan Penerapan Ias 41

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