Add to ORKGOur report investigates the economic factors influencing managers’ choice of accounting methods for long-term investments and fixed assets. It also investigates reasons for upward revaluations that are a common occurrence in Singapore and provides explanations for managers’ decisions to revalue their assets
Examining a sample of South Korean firms, of which 201 revalued assets and 899 did not during the pe...
This study aimed to examine the effect of Financial and Nonfinancial Factors to Fixed Asset Revaluat...
This study tries to prove empirically the effect of leverage, size, liquidity and operating cash flo...
Various motives underpinning the revaluation of fixed assets and the effects of using either a cost ...
This exploratory project seeks to identify accounting trends of accounting treatment adopted by Sing...
A recent revision of the local accounting standard for property, plant, and equipment (PP&E) has...
The harmonization of international accounting standards has been implemented by more than 120 countr...
Due to increased incorporation of fair values into accounting standards in recent years, we would li...
This paper tackles the necessity of wealth management for individuals, looks at the current trends o...
Revaluation of fixed assets is a reassessment of the carrying value of fixed assets to obtain fair v...
The regulatory framework of many countries allows the upward revaluation of assets. Previous studies...
This study investigates the internal factors influencing companies' decisions to revalue assets in I...
This paper examines the association between asset revaluations and discretionary accruals (a proxy f...
This study aims to explore a problem or issue raised, namely the revaluation of assets in the public...
The aim of this paper is to research managers’ motives of accounting policy choice for long-term non...
Examining a sample of South Korean firms, of which 201 revalued assets and 899 did not during the pe...
This study aimed to examine the effect of Financial and Nonfinancial Factors to Fixed Asset Revaluat...
This study tries to prove empirically the effect of leverage, size, liquidity and operating cash flo...
Various motives underpinning the revaluation of fixed assets and the effects of using either a cost ...
This exploratory project seeks to identify accounting trends of accounting treatment adopted by Sing...
A recent revision of the local accounting standard for property, plant, and equipment (PP&E) has...
The harmonization of international accounting standards has been implemented by more than 120 countr...
Due to increased incorporation of fair values into accounting standards in recent years, we would li...
This paper tackles the necessity of wealth management for individuals, looks at the current trends o...
Revaluation of fixed assets is a reassessment of the carrying value of fixed assets to obtain fair v...
The regulatory framework of many countries allows the upward revaluation of assets. Previous studies...
This study investigates the internal factors influencing companies' decisions to revalue assets in I...
This paper examines the association between asset revaluations and discretionary accruals (a proxy f...
This study aims to explore a problem or issue raised, namely the revaluation of assets in the public...
The aim of this paper is to research managers’ motives of accounting policy choice for long-term non...
Examining a sample of South Korean firms, of which 201 revalued assets and 899 did not during the pe...
This study aimed to examine the effect of Financial and Nonfinancial Factors to Fixed Asset Revaluat...
This study tries to prove empirically the effect of leverage, size, liquidity and operating cash flo...