Does Fixed Asset Revaluation Build Trust between Management and Investors?
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DOI: 10.3390/su11133700
Abstract: In this paper, we examine whether fixed asset revaluation has an impact on the timeliness and relevance of information disclosed in financial reporting. Using firms listed in the Korea Stock Exchange market during 2007–2017, this… read more here.
Keywords: revaluation; fixed asset; asset revaluation; information ... See more keywords