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References Argilés, J. & Slof, J. (2001). New Opportunities for Farm Accounting. UPF Economics and Business Working Paper No. 497. 17 Oct 2000. Baptista, C. (2016). An assessment of variation within IAS 41 compliant methodology used in South Africa to estimate the value of pulpwood plantations. Retrieved from https://scholar.sun.ac.za/ Barker, R., & Mayer,C., (2017). How Should a ‘Sustainable Corporation’ Account for Natural Capital? Retrieved from http://eureka.sbs.ox.ac.uk/6545/1/2017-15.pdf Bozzolan, S., Michele, F., Mallin, G., (2016). Corporate Social

associated with IFRS during the last two years, particular, IAS 41 and stock price informativeness; the economic effects of IFRS adoption in Korea; the impact of IFRS adoption on the management of bad debt expense, and real operational activities: evidence from South Korea. However, adding financial statements research, expenses accounting, currency transactions in accounting can increase the coverage of accounting topics. COVERAGE ACCOUNTING TOPICS WITHIN 2018-2019 Among 141 accounting journals according to the SCImago data, between nine accounting journals