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Incentives for fixed asset revaluations: the UK evidence
16 references·0 citing·43 second hop
Incentives for fixed asset revaluations: the UK evidence (2012)Incentives for fixed asset revaluations: …Motives for fixed-asset revaluation: An empirical analysis with Swiss data (2007)Motives for fixed-asset reval…Performance matched discretionary accrual measures (2005)Performance matched discretio…An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka (2003)An empirical investigation of…Fixed Asset Revaluation and Equity Depletion in the UK (2000)Fixed Asset Revaluation and E…Discretionary-accruals models and audit qualifications (2000)Discretionary-accruals models…Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Revaluations of fixed assets …Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices (1998)Spontaneous Harmonization Eff…Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation (1998)Earnings Management Using Ass…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. (1996)Spontaneous harmonization eff…Asset Revaluations and Assessment of Borrowing Capacity (1995)Asset Revaluations and Assess…An Investigation of Revaluations of Tangible Long-Lived Assets (1993)An Investigation of Revaluati…Fixed Asset Revaluations and Managerial Incentives (1992)Fixed Asset Revaluations and …Asset Revaluations and the Mitigation of Underinvestment (1992)Asset Revaluations and the Mi…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Determinants of corporate borrowing (1977)Determinants of corporate bor…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Content Analysis for the Social Sciences and Humanities. 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(2006)What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations (2009)Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies (2010)Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries (2003)Corporate social responsibility and corporate governance in Malaysian government‐linked companies (2012)The impact of national culture on integrated reporting quality. A stakeholder theory approach (2019)
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References

  • 1977Determinants of corporate borrowing13,160 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2000Discretionary-accruals models and audit qualifications952 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2003An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka453 cited
  • 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
  • 1998Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices373 cited
  • 1993An Investigation of Revaluations of Tangible Long-Lived Assets282 cited
  • 1996Spontaneous harmonization effects of culture and market forces on accounting disclosure practices.187 cited
  • 1992Fixed Asset Revaluations and Managerial Incentives128 cited
  • 1998Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation118 cited
  • 2000Fixed Asset Revaluation and Equity Depletion in the UK99 cited
  • 2007Motives for fixed-asset revaluation: An empirical analysis with Swiss data94 cited
  • 1992Asset Revaluations and the Mitigation of Underinvestment

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94 cited
  • 1995Asset Revaluations and Assessment of Borrowing Capacity76 cited
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