Datasets for Level of Disclosure of Biological Asset Items in the Financial Statements in Plantation Companies in Malaysia.

Published: 5 December 2025| Version 1 | DOI: 10.17632/p64gsc8jw4.1
Contributors:
Nur Naimah Mohamed, Shayuti Adnan,
,
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Description

This article provides extensive information about how firms adhere to disclosure of biological asset items in financial statement set by International Accounting Standards

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This research contains panel data for 41 Malaysian plantation public listed companies in Bursa Malaysia. This dataset was collected from 2010 to 2022. Information provided was obtained from the sustainability reports and annual reports of each firm, which had been downloaded from Bursa Malaysia website.

Institutions

  • Universiti Malaysia Terengganu
  • Universiti Tenaga Nasional

Categories

Compliance Monitoring, Financial Accounting, International Financial Reporting Standards, Accounting Standard

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