Does fixed assets revaluation create avenues for financial numbers game? : evidence from a developing country
Year of publication: |
2020
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Authors: | Rahman, Md. Tahidur ; Hossain, Syed Zabid |
Published in: |
Journal of Asian finance, economics and business : JAFEB. - Seongnam, Gyeonggi, South Korea : Korea Distribution Science Association, ISSN 2288-4645, ZDB-ID 2929132-X. - Vol. 7.2020, 9, p. 293-304
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Subject: | Fixed Asset Revaluation | Financial Numbers Game | IAS 16 | Value Relevance | International Valuation Standards | IFRS | Börsenkurs | Share price | Bilanzielle Bewertung | Accounting valuation |
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