CAN ASSET REVALUATION BE MANIPULATIVE? - A CASE STUDY

Asset revaluation can trigger different signals to investors depending upon company type, asset intensity and category and investors’ expectations. In the same time, motivations behind asset revaluation decisions are diverse, being influenced by management incentives, credit covenants, faithful repr...

Full description

Bibliographic Details
Main Author: Crisan Sorana Adina
Format: Article
Language:deu
Published: University of Oradea 2013-07-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2013/n1/127.pdf