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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. Using firms listed in the Korea Stock Exchange market during 2007–2017, this study investigates
Jaehong Lee, Eunsoo Kim
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Asset Revaluation Regulation with Multiple Information Sources
The Accounting Review, 2008ABSTRACT: We examine the design of asset revaluation policies in settings where a regulator can mandate fair value disclosure in order to mitigate a lemons problem in the asset resale market. The welfare-maximizing policy generally prescribes fair value certification for the lower asset values and (less costly) historical cost reporting for the higher ...
Joel S. Demski +2 more
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Kormlenie sel'skohozjajstvennyh zhivotnyh i kormoproizvodstvo (Feeding of agricultural animals and feed production), 2022
The article presents the procedure for generating information about fixed assets in accounting, considering the requirements of FSBU 6/2020 “Fixed Assets”. Attention is paid to the main changes introduced by the specified standard in terms of the assessment and revaluation of fixed assets, the accrual of depreciation charges on them and their ...
O.E. Sytnik, N.V. Kulish, V.I. Khoruzhy
openaire +1 more source
The article presents the procedure for generating information about fixed assets in accounting, considering the requirements of FSBU 6/2020 “Fixed Assets”. Attention is paid to the main changes introduced by the specified standard in terms of the assessment and revaluation of fixed assets, the accrual of depreciation charges on them and their ...
O.E. Sytnik, N.V. Kulish, V.I. Khoruzhy
openaire +1 more source
SSRN Electronic Journal, 2020
ABSTRACTBagnoli and Watts (2005) proposed that a manager could reduce information asymmetry by choosing an income‐decreasing accounting choice that signals the firm's relatively good future prospects. A limitation in testing this theory is that most income‐decreasing accounting choices over time reverse such that aggregated earnings would be the same ...
Fábio Moraes da Costa +3 more
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ABSTRACTBagnoli and Watts (2005) proposed that a manager could reduce information asymmetry by choosing an income‐decreasing accounting choice that signals the firm's relatively good future prospects. A limitation in testing this theory is that most income‐decreasing accounting choices over time reverse such that aggregated earnings would be the same ...
Fábio Moraes da Costa +3 more
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Journal of International Accounting Research, 2009
ABSTRACT: This study closes the circle on a series of studies which have examined cross-cultural differences in the likelihood of sharing information in a situation where an error has been made. Building on the work of Chow et al. (1999), Chow et al. (2000), Salter and Schulz (2005), and Salter et al.
Axel K.-D. Schulz +3 more
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ABSTRACT: This study closes the circle on a series of studies which have examined cross-cultural differences in the likelihood of sharing information in a situation where an error has been made. Building on the work of Chow et al. (1999), Chow et al. (2000), Salter and Schulz (2005), and Salter et al.
Axel K.-D. Schulz +3 more
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EDUCATION FOR LIBRARIANSHIP AND INFORMATION SCIENCE: A RETROSPECT AND A REVALUATION
Journal of Documentation, 1983This progress report attempts to chart the main trends in professional education during the 1970s and to identify the major problems facing curriculum planners for the rest of this decade—and beyond. Although the work is based on United Kingdom educational practice, developments in other countries are noted whenever it is felt that a helpful comparison
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Undergraduate degrees in information and library studies: a retrospect and revaluation
Education for Information, 1997The article attempts to analyse the effects of global developments and managerial philosophies on education and training for the ‘information professions’. It is argued that these developments pose special problems for the identity of the ‘information disciplines’, particularly when the education and training delivery systems are in the form of ...
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Management Science
We examine how information processing costs affect the extent to which depositors’ use the details in banks’ income statements. Depositors have a unique cost-benefit structure because they are nonprofessional users of financial information and have high information processing costs.
Ulf Mohrmann, Jan Riepe
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We examine how information processing costs affect the extent to which depositors’ use the details in banks’ income statements. Depositors have a unique cost-benefit structure because they are nonprofessional users of financial information and have high information processing costs.
Ulf Mohrmann, Jan Riepe
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The Accounting Review, 1998
Abstract Institutional investors have strong incentives to search for private predisciosure information about companies in their portfolios because of their fiduciary responsibilities and large resource bases. In addition, large institutional ownership may induce a high level of voluntary disclosure prior to earnings announcements ...
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Abstract Institutional investors have strong incentives to search for private predisciosure information about companies in their portfolios because of their fiduciary responsibilities and large resource bases. In addition, large institutional ownership may induce a high level of voluntary disclosure prior to earnings announcements ...
openaire +1 more source