Abdullah, Zaimah and Mohd Ariff, Arifatul Husna and Chandren, Sitraselvi and Abdul Latif, Rohaida (2019) Designing the Fair Value Assessment Model for Agriculture Companies (S/O 14468). Project Report. UUM, Sintok. (Submitted)

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Abstract

This study is conducted to analyze the current practice of agricultural companies in disclosing their biological assets, consequently proposing a standardized fair value disclosure model that could help agricultural companies to improve their fair value agriculture disclosure (FVAD). The current study has developed a comprehensive FVAD index based on disclosure paragraphs in MFRS 141 Agricultural. Content analysis technique was used to construct the index. We have examined the impact of CEO, CFO, and board characteristics on FVAD by utilizing a sample of 42 agricultural companies which are listed on the Bursa Malaysia for the years 2017 and 2019 (84 firm-year observations). Regression analysis was performed to test the relationship of FVAD with CEO and CFO attributes and BOD characteristics. Based on the regression analysis, we provide evidence of positive associations between FVAD and CEO educational background, CFO tenure, board size, and board independence. These results constitute important empirical inputs of a positive association between top executives’ management attributes and accounting disclosure. Both CEO and CFO age are found to associate negatively with FVAD, and CEO tenure is found not to significantly affect FVAD. The findings from this study could shed some light on implementation in terms of corporate governance on the appointment of top management. The study’s empirical findings may also be useful in offering valuable insights to policymakers, regulators, company managers, investors, and researchers interested in improving FVAD practices in emerging economies and developing countries such as Malaysia, where agriculture is one of its economy’s crucial sectors

Item Type:	Monograph (Project Report)
Additional Information:	FRGS GRANT
Subjects:	S Agriculture > S Agriculture (General)
Divisions:	Research and Innovation Management Centre (RIMC)
Depositing User:	Mdm. Rozana Zakaria
Date Deposited:	08 Dec 2025 15:50
Last Modified:	08 Dec 2025 15:50
URI:	https://repo.uum.edu.my/id/eprint/32612

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