The Influence of Biological Asset Intensity, Profitability, and Firm Size on Biological Asset Disclosure in Agricultural Companies. SIMAK, [S. l.], v. 23, n. 02, p. 93–102, 2025. DOI: 10.35129/simak.v23i02.659. Disponível em: https://www.ojs.feb.uajmks.ac.id/index.php/simak/article/view/659. Acesso em: 3 nov. 2026.