The International Journal of Accounting and Business Society
Vol 2, No 1 (1994): The International Journal of Accounting and Business Society

The Impact Of Assets Revaluation On Corporate Performance In Australian Industrial Companies An Empirical Study

BASUKI, BASUKI (Unknown)

Article Info

Publish Date
13 Feb 2019

Abstract

Revaluation of Non-Current Assets is a topic of interest, because it is no longer discussed and practised in many countries. Upward revaluation, indeed, has been effectively banned in the United States, in contrary, Australia, Canada, New Zealand and the United Kingdom still allow such practices. This research is undertaken to answer the question whether revaluation of non-current assets is associated with superior or inferior company performance. The results indicate that revaluation of non current assets does not show any relationships with the company’s performance and does not indicate either superior or inferior company performance. Keywords: Financial Accounting, Assets Revaluation, Australian Accounting Standard.

Copyrights © 1994




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Journal Info
The International Journal of Accounting and Business Society
Website

Abbrev

ijabs

Publisher

Universitas Brawijaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, ...