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Letteratura scientifica selezionata sul tema "Upward asset revaluation"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 6 febbraio 2022

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Articoli di riviste sul tema "Upward asset revaluation"

1

Firmansyah, Dian, Nurmala Ahmar, and JMV Mulyadi. "The Effect of Leverage, Size, Liquidity, Operating Cash Flow on Fixed Asset Revaluation." Indonesian Accounting Review 7, no. 1 (August 25, 2017): 31. http://dx.doi.org/10.14414/tiar.v7i1.816.

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This study tries to prove empirically the effect of leverage, size, liquidity and operating cash flows on the revaluation of fixed assets. It used a sample of all non-financial companies, which revalued assets in the periode of 2012-2015, at companies listed on Indonesia Stock Exchange with upward revaluation category. The analysis was done using Path analysis (PLS) without requiring classical assumption and normality test. The results show that leverage affects Asset revaluation, it proves that high leverage because the company to do revaluation of fixed assets, large companies tend to want t

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2

WALKER, R. G. "The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current Values." Abacus 28, no. 1 (March 1992): 3–35. http://dx.doi.org/10.1111/j.1467-6281.1992.tb00267.x.

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3

da Costa, Fábio Moraes, Carol Liu, Gina Cavalier Rosa, and Samuel L. Tiras. "The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations." International Journal of Accounting 55, no. 04 (November 21, 2020): 2050019. http://dx.doi.org/10.1142/s1094406020500195.

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Researchers and practitioners have expressed concern that matching has declined over time, as evidenced by a decreasing association between revenues and expenses. They attribute this decline to the shift in financial reporting from a revenue–expense view that emphasizes matching to an asset–liability view that emphasizes the measurement of economic resources that incorporates more fair values. When revenues rise with inflation but the expenses remain tied to historical costs, the two streams tend to diverge. We hypothesize that upwardly revaluing the long-lived fixed operating assets resets th

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4

Bodle, Kerry Anne, Patti J. Cybinski, and Reza Monem. "Effect of IFRS adoption on financial reporting quality." Accounting Research Journal 29, no. 3 (September 5, 2016): 292–312. http://dx.doi.org/10.1108/arj-03-2014-0029.

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Purpose The purpose of this paper is to investigate whether International Financial Reporting Standards (IFRS)-based data improve bankruptcy prediction over Australian Generally Accepted Accounting Principles (AGAAP)-based data. In doing so, this paper focuses on intangibles because conservative accounting rules for intangibles under IFRS required managers to write off substantial amounts of intangibles previously capitalized and revalued upwards under AGAAP. The focus on intangibles is also motivated by empirical evidence that financially distressed firms are more likely to voluntarily capita

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5

Wang, Zhemin. "Upward Revaluation of Fixed Assets." Journal of Business & Economics Research (JBER) 4, no. 1 (February 8, 2011). http://dx.doi.org/10.19030/jber.v4i1.2629.

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<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">Under the U.S. GAAP, fixed assets are reported at their book values which are derived by deducting accumulated depreciation from the original cost.<span style="mso-spacerun: yes;">&nbsp; </span>Companies are allowed to write down their fixed assets if the value of the fixed assets is impaired.<span style="mso-spacerun: yes;">&nbsp; </span>Under no circumstances can a company write up its fixed asset

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6

Wolff, Edward N. "Taxes and the revaluation of household wealth." Journal of Pension Economics and Finance, May 26, 2021, 1–28. http://dx.doi.org/10.1017/s147474722100024x.

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Abstract I compare pre-tax and post-tax wealth levels and trends after netting out implicit taxes on tax-deferred assets and accrued capital gains. The analysis covers 1983–2016 for net worth (NW) and augmented wealth (AW), which includes pension and Social Security wealth. Netting out implicit taxes substantially reduces growth in mean and median NW and AW. However, the upward trajectory in NW and AW inequality is basically unchanged from using post-tax values. I also introduce bequest wealth, the value of the estate including death benefits. It is notably more equal than NW and has grown fas

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Tesi sul tema "Upward asset revaluation"

1

Zhai, Yong Hong. "Asset revaluation and future firm operating performance: evidence from New Zealand." Master's thesis, Lincoln University. Commerce Division, 2007. http://theses.lincoln.ac.nz/public/adt-NZLIU20071015.143314/.

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Abstract (sommario):

The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firms operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and

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2

Zhai, Y. H. "Asset revaluation and future firm operating performance : evidence from New Zealand : a thesis submitted in partial fulfilment of the requirements for the degree of Master of Commerce and Management at Lincoln University /." Diss., Lincoln University, 2007. http://hdl.handle.net/10182/219.

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Abstract (sommario):

The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firm’s operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and

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