Fair value versus historical cost-based valuation for biological assets: predictability of financial information
Valor razonable versus coste histórico de los activos biológicos: valor predictivo de la información contable
Josep M. Argilés
Department of Accounting, Universitat de Barcelona
Josep Garcia-Blandon
Department of Business, IQS, (Facultad de Económicas)
Teresa Monllau
Department of Economics and Business, Universitat PompeuFabra
Leído
6652
Vecesse ha leído el artículo
3897
Total PDF
2755
Total HTML
| año/Mes | Html | Total | |
|---|---|---|---|
| 2025 12 | 26 | 111 | 137 |
| 2025 11 | 84 | 563 | 647 |
| 2025 10 | 37 | 311 | 348 |
| 2025 9 | 33 | 168 | 201 |
| 2025 8 | 22 | 154 | 176 |
| 2025 7 | 27 | 166 | 193 |
| 2025 6 | 28 | 145 | 173 |
| 2025 5 | 20 | 182 | 202 |
| 2025 4 | 20 | 131 | 151 |
| 2025 3 | 21 | 77 | 98 |
| 2025 2 | 16 | 44 | 60 |
| 2025 1 | 19 | 21 | 40 |
| 2024 12 | 16 | 41 | 57 |
| 2024 11 | 18 | 17 | 35 |
| 2024 10 | 14 | 25 | 39 |
| 2024 9 | 16 | 18 | 34 |
| 2024 8 | 10 | 22 | 32 |
| 2024 7 | 13 | 11 | 24 |
| 2024 6 | 15 | 18 | 33 |
| 2024 5 | 13 | 4 | 17 |
| 2024 4 | 12 | 12 | 24 |
| 2024 3 | 14 | 7 | 21 |
| 2024 2 | 6 | 4 | 10 |
| 2024 1 | 12 | 6 | 18 |
| 2023 12 | 12 | 7 | 19 |
| 2023 11 | 13 | 13 | 26 |
| 2023 10 | 21 | 6 | 27 |
| 2023 9 | 8 | 13 | 21 |
| 2023 8 | 10 | 4 | 14 |
| 2023 7 | 9 | 19 | 28 |
| 2023 6 | 12 | 5 | 17 |
| 2023 5 | 7 | 3 | 10 |
| 2023 4 | 24 | 5 | 29 |
| 2023 3 | 8 | 2 | 10 |
| 2023 2 | 17 | 4 | 21 |
| 2022 1 | 10 | 6 | 16 |
| 2022 12 | 14 | 4 | 18 |
| 2022 11 | 21 | 20 | 41 |
| 2022 10 | 14 | 8 | 22 |
| 2022 9 | 13 | 15 | 28 |
| 2022 8 | 12 | 14 | 26 |
| 2022 7 | 12 | 12 | 24 |
| 2022 6 | 10 | 8 | 18 |
| 2022 5 | 21 | 6 | 27 |
| 2022 4 | 15 | 8 | 23 |
| 2022 3 | 15 | 12 | 27 |
| 2022 2 | 14 | 9 | 23 |
| 2021 1 | 6 | 10 | 16 |
| 2021 12 | 16 | 10 | 26 |
| 2021 11 | 30 | 10 | 40 |
| 2021 10 | 75 | 12 | 87 |
| 2021 9 | 15 | 14 | 29 |
| 2021 8 | 12 | 5 | 17 |
| 2021 7 | 7 | 8 | 15 |
| 2021 6 | 22 | 8 | 30 |
| 2021 5 | 12 | 10 | 22 |
| 2021 4 | 22 | 6 | 28 |
| 2021 3 | 17 | 5 | 22 |
| 2021 2 | 19 | 5 | 24 |
| 2020 1 | 19 | 9 | 28 |
| 2020 12 | 15 | 15 | 30 |
| 2020 11 | 12 | 3 | 15 |
| 2020 10 | 28 | 4 | 32 |
| 2020 9 | 12 | 4 | 16 |
| 2020 8 | 28 | 3 | 31 |
| 2020 7 | 23 | 4 | 27 |
| 2020 6 | 20 | 8 | 28 |
| 2020 5 | 15 | 3 | 18 |
| 2020 4 | 29 | 5 | 34 |
| 2020 3 | 24 | 6 | 30 |
| 2020 2 | 21 | 4 | 25 |
| 2020 1 | 15 | 10 | 25 |
| 2019 12 | 18 | 3 | 21 |
| 2019 11 | 17 | 10 | 27 |
| 2019 10 | 29 | 10 | 39 |
| 2019 9 | 13 | 15 | 28 |
| 2019 8 | 10 | 10 | 20 |
| 2019 7 | 24 | 19 | 43 |
| 2019 6 | 62 | 37 | 99 |
| 2019 5 | 142 | 38 | 180 |
| 2019 4 | 56 | 31 | 87 |
| 2019 3 | 8 | 10 | 18 |
| 2019 2 | 7 | 13 | 20 |
| 2019 1 | 9 | 13 | 22 |
| 2018 12 | 5 | 6 | 11 |
| 2018 11 | 10 | 11 | 21 |
| 2018 10 | 7 | 24 | 31 |
| 2018 9 | 12 | 18 | 30 |
| 2018 8 | 5 | 35 | 40 |
| 2018 7 | 7 | 32 | 39 |
| 2018 6 | 5 | 23 | 28 |
| 2018 5 | 13 | 22 | 35 |
| 2018 4 | 12 | 21 | 33 |
| 2018 3 | 5 | 8 | 13 |
| 2018 2 | 7 | 9 | 16 |
| 2018 1 | 9 | 36 | 45 |
| 2017 12 | 8 | 10 | 18 |
| 2017 11 | 11 | 9 | 20 |
| 2017 10 | 9 | 11 | 20 |
| 2017 9 | 12 | 26 | 38 |
| 2017 8 | 8 | 24 | 32 |
| 2017 7 | 9 | 9 | 18 |
| 2017 6 | 25 | 21 | 46 |
| 2017 5 | 36 | 17 | 53 |
| 2017 4 | 17 | 52 | 69 |
| 2017 3 | 35 | 56 | 91 |
| 2017 2 | 15 | 18 | 33 |
| 2016 1 | 20 | 12 | 32 |
| 2016 12 | 40 | 15 | 55 |
| 2016 11 | 29 | 10 | 39 |
| 2016 10 | 36 | 19 | 55 |
| 2016 9 | 34 | 9 | 43 |
| 2016 8 | 26 | 14 | 40 |
| 2016 7 | 19 | 4 | 23 |
| 2016 6 | 10 | 18 | 28 |
| 2016 5 | 20 | 30 | 50 |
| 2016 4 | 11 | 30 | 41 |
| 2016 3 | 13 | 16 | 29 |
| 2016 2 | 12 | 20 | 32 |
| 2015 1 | 19 | 18 | 37 |
| 2015 12 | 17 | 13 | 30 |
| 2015 11 | 10 | 25 | 35 |
| 2015 10 | 21 | 27 | 48 |
| 2015 9 | 21 | 25 | 46 |
| 2015 8 | 23 | 14 | 37 |
| 2015 7 | 23 | 8 | 31 |
| 2015 6 | 21 | 9 | 30 |
| 2015 5 | 25 | 23 | 48 |
| 2015 4 | 21 | 12 | 33 |
| 2015 3 | 17 | 5 | 22 |
| 2015 2 | 6 | 2 | 8 |
| 2015 1 | 6 | 1 | 7 |
| 2014 12 | 6 | 8 | 14 |
| 2014 11 | 4 | 3 | 7 |
| 2014 10 | 4 | 6 | 10 |
| 2014 9 | 2 | 2 | 4 |
| 2014 8 | 1 | 7 | 8 |
| 2014 7 | 3 | 9 | 12 |
| 2014 6 | 4 | 8 | 12 |
| 2014 5 | 6 | 9 | 15 |
| 2014 4 | 8 | 9 | 17 |
| 2014 3 | 41 | 23 | 64 |
| 2014 2 | 25 | 13 | 38 |
| 2014 1 | 28 | 10 | 38 |
| 2013 12 | 32 | 18 | 50 |
| 2013 11 | 37 | 25 | 62 |
| 2013 10 | 34 | 17 | 51 |
| 2013 9 | 5 | 2 | 7 |
Mostrar todo
