Emmanuel Iatridis, George; Kilirgiotis, George - In: Journal of Applied Accounting Research 13 (2012) 1, pp. 5-20
Purpose – The purpose of this paper is to examine the incentives for fixed asset revaluation. The motives that are investigated include firm size, fixed asset intensity, firm foreign operations and acquisitions, firm indebtedness and earnings management inclination. Design/methodology – The...
