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