Inspection Results on the Quality of Auditing

Žager, Lajoš; Mališ, Sanja Sever; Brozović, Mateja

doi:10.1007/978-3-319-27573-4_4

Cited by 1 publication

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References 2 publications

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“…Biological assets are living organisms that can change over time, such as plantations and bred animals [2]. Ernst (2017) said that IAS 41 Agriculture helps agricultural businesses evenly spread revenue recognition over various periods.…”

Section: Biological Assetsmentioning

confidence: 99%

Effect of Liquidity and Life Cycle on Biological Assets of Quoted Firms in Nigeria Agricultural Sector

Nnajieze

2023

AJEBA

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This study examined the effect of liquidity and life cycle on biological assets of quoted firms in Nigeria's agricultural sector. The specific objectives were to examine the effect of liquidity, firm size, and firm age on the biological assets of quoted Agricultural firms in Nigeria. An ex-post facto research design was adopted in the study. The study made use of secondary panel data drawn from annual reports and accounts of the sampled agricultural firms for a period of Ten (10) years, 2011-2020. Panel least squares multiple regression was used to test the hypotheses. The result of the analysis showed that leverage has a statistically significant effect on the biological assets of quoted agricultural firms in Nigeria. The implication is that none of the three variables can predict the increase or decrease in biological assets of agricultural firms in Nigeria. The authors recommend that agricultural firms should look for other sources of finance to fund their business activities. Firms should maintain a good liquid condition. Continuous firm growth should be made because of the positive link it has with biological assets. Firms are encouraged to perform changes continuously in both assets and other activities that may be affected by the age of the firm.

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Section: Biological Assetsmentioning

confidence: 99%

Effect of Liquidity and Life Cycle on Biological Assets of Quoted Firms in Nigeria Agricultural Sector

Nnajieze

2023

AJEBA

View full text Add to dashboard Cite

show abstract

Inspection Results on the Quality of Auditing

Cited by 1 publication

References 2 publications

Effect of Liquidity and Life Cycle on Biological Assets of Quoted Firms in Nigeria Agricultural Sector

Effect of Liquidity and Life Cycle on Biological Assets of Quoted Firms in Nigeria Agricultural Sector

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