...Angelica Farfan-Lievano; Olga Ines Ceballos; Eutimio Mejia Soto Purpose This paper aims to develop a framework for the bioaccounting measurement of environmental assets based on natural wealth sustainability. Specifically, this paper proposes a theoretical structure for qualitative...

...Wessel Marthinus Badenhorst Purpose – This paper aims to investigate the extent to which different prices within the bid-ask spread are used for fair value measurements and evaluate the potential consequences thereof. Design/methodology/approach – The paper investigates different Level 1...