Ghicas, Dimitrios; Hevas, Dimosthenis; Papadaki, Aphroditi - In: European Accounting Review 5 (1996) 4, pp. 651-670
This study examines the association between annual stock returns of firms listed on the Athens Stock Exchange and the tax benefits of mandated fixed assets revaluations that occurred in the years 1982, 1988 and 1992. A significant association is found for the revaluations that occurred in 1992...