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179.705  Articles
1 of 17.971 pages  |  10  records  |  more records»
Abstract: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 t... see more

This study aims to examine the effect of asset revaluation on the company's future performance and dividend policy through leverage as a mediating variable. Financial statements play an important role as a source of information for stakeholders in predict... see more

This study aims to determine the effect of ownership structure on fixed assets revaluation with tax incentives as a moderate variable. The ownership structure is indicated by firm size, fixed assets intensity, price ratio to book value and leverage. The d... see more

The general accounting IASB framework for preparing and presenting financial statements sets the reference accounting model based on the recoverable historical cost and on the concept of nominal financial capital maintenance.Going back to the regulations ... see more

The paper intends to contribute at the debate on the ‘Evolutionary Advantage of Cost Accounting and Conservatism’ (Accounting, Economics and Law: A Convivium, 2019. 9. issue), founded on Braun’s study (2016) about The Ecological Rationality of Historical ... see more

This study intended to explore when and how often fixed asset revaluation (FAR) is practiced in Bangladesh and explain the impacts of FAR on net asset value (NAV), stock prices, and debts of companies. Based on 175 listed companies on the Dhaka Stock Exch... see more

Penelitian ini bertujuan untuk menganalisis pengaruh leverage yang diproksikan dengan debt to asset ratio, fixed asset intensity dan firm size terhadap nilai perusahaan yang diproksikan dengan price to book value dengan revaluasi aset sebagai moderasi. Da... see more

Abstract. This study aims to provide empirical evidence regarding the success of PMK No.191/PMK.010/2015 revaluation of fixed assets and also test the value relevance of its accounting information. The research sample is a banking sector company listed on... see more

RESUMENEste trabajo tiene como objetivo comparar tres festividades como estimulantes del turismo rural en dos ámbitos concretos: Guadalajara, España (Atienza y Valverde de los Arroyos); y Veracruz (Tepexilotla), México.  El análisis del aprovechamien... see more

1 of 17.971 pages  |  10  records  |  more records»