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Jurnal ASET (Akuntansi Riset), 2018 . The objective of this study is to examine the impact of fixed asset revaluation towards market reaction proxied by stock price and stock return of public listed company in Indonesia Stock Exchange in the period of 2007 until 2016. Revaluation is one of
dwi puspitasari puspitasari +2 more
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FROM ACCOUNTING REGULATIONS TO VALUATION PRACTICE - THE APPRAISER’S ROLE IN TANGIBLE ASSETS’ REVALUATION [PDF]
Annals of the University of Oradea: Economic Science, 2012 Tangible assets revaluation has an impact over equity, profit and the financial indicators of the company, several being relevant for the decision making process of investor’s and company management. The revaluation process is usually done by valuation
Crisan Sorana Adina
doaj
Tax and Accounting Treatment on the Revaluation of Fixed Assets (Land) in Indonesia
JAAF (Journal of Applied Accounting and Finance), 2020 Revaluation of assets Property, Plant and Eguipment (PPE) is carried out by a company with the aimed to provide financial statements which are more fair and reasonable.
M. Reyes, Gita Ghaisani Haniyah
semanticscholar +1 more source
Forensic Science International: Reports, 2020 Serological analysis of blood on objects can be challenging, particularly those for which limited background information is available. The Shroud of Turin is an aged linen cloth that shows the images of a man bearing wounds corresponding to scourging and
Kelly P. Kearse
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REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES [PDF]
Challenges of the Knowledge Society, 2011 Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment.
MARIANA GURAU, MARIA GRIGORE
doaj
Offline replay supports planning in human reinforcement learning
eLife, 2018 Making decisions in sequentially structured tasks requires integrating distally acquired information. The extensive computational cost of such integration challenges planning methods that integrate online, at decision time.
Ida Momennejad +3 more
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The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Pediatric patients with extracranial solid tumors (ST) receiving chemotherapy are at an increased risk for Pneumocystis jirovecii pneumonia (PJP). However, evidence guiding prophylaxis practices in this population is limited. A PJP‐related fatality at our institution highlighted inconsistent prescribing approaches and concerns about
Kriti Kumar +8 more
wiley +1 more source
The informational content of revaluation reserves in the Brazilian capital market [PDF]
, 2012 The use of accounting numbers for evaluation of firms has deserved local and international researches, mostly in the capital market. Multiple studies try to analyze the relevance of revaluation reserves (SHARPE; WALKER, 1975; STANDISH; UNG, 1982; BARTH;
Niyama, Jorge Katsumi +2 more
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The valuation of European financial firms [PDF]
, 2002 We extend the recent literature concerning accounting based valuation models to investigate financial firms from six European countries with substantial financial sectors: France, Germany, Italy, Netherlands, Switzerland and the UK.
Alexander D. +12 more
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