Results 11 to 20 of about 10,648,550 (267)
Does Fixed Asset Revaluation Build Trust between Management and Investors?
Sustainability, 2019 In this paper, we examine whether fixed asset revaluation has an impact on the timeliness and relevance of information disclosed in financial reporting.
Jaehong Lee, Eunsoo Kim, Lee Jaehong
exaly +2 more sources
The Study on Management Forecasts Information Asset Revaluation of Firm
Korea International Accounting Review, 2013 null 양해면, null Sungshick Shin
openaire +2 more sources
Re-evaluation of Public Companies from a Jurisprudential and Legal Point of View [PDF]
تحقیقات مالی اسلامی (پیوسته), 2023 Transparency of information and up-to-dateness of financial statements of joint-stock companies is one of the important elements in realizing market efficiency.
Amirhossein Esesami, Zahra Shiri
doaj +1 more source
Open-Market Stock Repurchase Announcements and Revaluation of Prior Accounting Information
CFA Digest, 1998 Bruce D. Phelps
openaire +2 more sources
Value Relevance of Asset Revaluation Disclosure
Journal of Accounting and Investment, 2020 : Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS
Yossi Diantimala, Hafiez Sofyani
doaj +1 more source
Sustainability, 2022 The main objective of this study is to find out why sugar companies’ revaluation of their fixed assets has no direct financial impact. The purpose of this financial statement analysis of the sugar sector is to help potential investors make better ...
Sarfraz Hussain +5 more
semanticscholar +1 more source
Revaluasi Aset Tetap pada Perusahaan Sektor Industri Manufaktur Di Indonesia
Jurnal Akuntansi, 2021 IFRS was formed which is expected to improve the quality of financial reporting and enchance comparability of financial information for decision making. Indonesia is one of the countries that adopted IFRS. One of the IFRS standard adopted by Indonesia is
Chandra Ferdinand Wijaya
doaj +1 more source
The use of historical cost and fair value for property and plant and equipment measurement: Evidence from the Republic of Serbia [PDF]
Ekonomski Anali, 2020 The aim of the paper is to reveal how financial statement preparers in the developing and transition country of the Republic of Serbia, behave in situations where they can choose between the valuation model based on historical cost and the ...
Karapavlović Nemanja +2 more
doaj +1 more source
Determinants of Fixed Asset Revaluation and Sustainability Report Disclosure on Firm Value
Asian Journal of Economics Business and Accounting, 2022 This study analyzes the determinants of the effect of investment opportunities, leverage, Information asymmetry, ownership structure, liquidity, and company size on asset revaluation and sustainability reports and their impact on firm value.
Ida Bagus Anom Wiriartha +2 more
semanticscholar +1 more source
Çankırı Karatekin Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2022 Purpose: In this study, it is aimed to present the issues that need attention in practice by evaluating the changes made in the subject of revaluation in its current form.
S. Aslanoğlu, Sema POYRAZ CAN
semanticscholar +1 more source