...Andrain Hadiyanto; Evita Puspitasari; Erlane K. Ghani Purpose This study aims to examine the relationship between accounting measurement method of biological asset and financial reporting quality. Specifically, this study examines whether using fair value method or the historical cost method...

... parachute, and control share cash out) and the presence of fair value provision reducing the firm's cost of equity capital. Research limitations/implications First, the results suggest that a few individual provisions are major determinants of firm value. Hence, investors and regulators should pay...