Barlev, Benzion; Fried, Dov; Haddad, Joshua Rene; … - In: Journal of Business Finance & Accounting 34 (2007-09) 7-8, pp. 1025-1050
This study examines the motives for asset revaluations in a sample drawn from 35 countries that permit asset revaluations. Prior studies that examined this issue concentrated on one or two countries, the UK and Australia, and showed that revaluations are related to financing needs, the capital...
