search query: @indexterm REVALUATION / total: 12
reference: 4 / 12
| Author: | Easton, P. |
| Title: | An investigation of revaluations of tangible long-lived assets |
| Journal: | Journal of Accounting Research
1993 : VOL. 31, p. 1-45 |
| Index terms: | ASSETS ACCOUNTING REVALUATION |
| Language: | eng |
| Abstract: | This paper documents the revaluation practice over a ten-year period from 1981 of a large sample of Australian firms and examines the association between these revaluations and stock market prices and returns. The analysis uses several different approaches in order to obtain a thorough understanding of the revaluation process in Australia. The authors include a description of hand-collected data from published financial statements, follow-up interviews with chief financial officers of the sample firms, and association tests between hand-collected accounting data and stock market measures. |
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