Motives for property, plant and equipment revaluation according to positive accounting theory
The paper identifies motives for property, plant and equipment (PPE) revaluations according to the three main hypotheses proposed by Watts and Zimmerman. Attempt to lower debt-equity ratio is the main motive for PPE revaluation. The method of inductive inference was applied.
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2016-07-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0009.2855 |
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Article |
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doaj-7af60c54e61441f2ace45d3dbfe5ee202021-04-02T04:58:31ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2016-07-01201687(143)91810.5604/16414381.120742801.3001.0009.2855 Motives for property, plant and equipment revaluation according to positive accounting theoryKatarzyna BarejaMagdalena GiedroyćThe paper identifies motives for property, plant and equipment (PPE) revaluations according to the three main hypotheses proposed by Watts and Zimmerman. Attempt to lower debt-equity ratio is the main motive for PPE revaluation. The method of inductive inference was applied. http://ztr.skwp.pl/gicid/01.3001.0009.2855wartość godziwaśrodki trwałepozytywna teoria rachunkowościFair Valuepropertyplant and equipment |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Katarzyna Bareja Magdalena Giedroyć |
| spellingShingle |
Katarzyna Bareja Magdalena Giedroyć Motives for property, plant and equipment revaluation according to positive accounting theory Zeszyty Teoretyczne Rachunkowości wartość godziwa środki trwałe pozytywna teoria rachunkowości Fair Value property plant and equipment |
| author_facet |
Katarzyna Bareja Magdalena Giedroyć |
| author_sort |
Katarzyna Bareja |
| title |
Motives for property, plant and equipment revaluation according to positive accounting theory |
| title_short |
Motives for property, plant and equipment revaluation according to positive accounting theory |
| title_full |
Motives for property, plant and equipment revaluation according to positive accounting theory |
| title_fullStr |
Motives for property, plant and equipment revaluation according to positive accounting theory |
| title_full_unstemmed |
Motives for property, plant and equipment revaluation according to positive accounting theory |
| title_sort |
motives for property, plant and equipment revaluation according to positive accounting theory |
| publisher |
Rada Naukowa SKwP |
| series |
Zeszyty Teoretyczne Rachunkowości |
| issn |
1641-4381 2391-677X |
| publishDate |
2016-07-01 |
| description |
The paper identifies motives for property, plant and equipment (PPE) revaluations according to the three main hypotheses proposed by Watts and Zimmerman. Attempt to lower debt-equity ratio is the main motive for PPE revaluation. The method of inductive inference was applied.
|
| topic |
wartość godziwa środki trwałe pozytywna teoria rachunkowości Fair Value property plant and equipment |
| url |
http://ztr.skwp.pl/gicid/01.3001.0009.2855 |
| work_keys_str_mv |
AT katarzynabareja motivesforpropertyplantandequipmentrevaluationaccordingtopositiveaccountingtheory AT magdalenagiedroyc motivesforpropertyplantandequipmentrevaluationaccordingtopositiveaccountingtheory |
| _version_ |
1724172841290563584 |