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September 10, 2025Jurnal Ilmiah Akuntansi KesatuanOpen Access

From Biological Resources to Market Value: A Mediation Analysis of Disclosure Practices and Firm Characteristics

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Authors

YNYan Noviar NasutionAKAbdul Kohar

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Overview

This analysis reveals how firm size and biological asset intensity affect disclosures, suggesting that transparency enhances firm value.

Key Points

  • Biological asset intensity positively influences the disclosure of biological assets.
  • Larger firms tend to disclose biological assets more effectively, impacting firm value significantly.
  • Disclosure of biological assets has a direct positive impact on firm value, highlighting its importance.
  • The mediation effect of biological asset disclosure is pivotal in addressing information asymmetry in the agricultural sector.

Cite This Study

Nasution et al. (2025) studied this question.

synapsesocial.com/papers/68c1bb5b54b1d3bfb60ecf45https://doi.org/10.37641/jiakes.v13i2.3578
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