Article1997

The Relevance of Asset Revaluations over an Economic Cycle

12 citations0/0 files storedAustralian Accounting Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

The results of tests reported in this paper show that asset revaluations accounted for in accordance with AAS 10/AASB 1010 provide information that is consistent with the information set used by investors in pricing the shares of a sample of Australian listed firms. The “value relevance” of asset revaluations occurs in periods of both rising and declining asset prices.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 12 citations exist upstream.

References

1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research 1991Earnings Asan Explanatory Variable for Returns 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations 1992Aggregate accounting earnings can explain most of security returns 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows 1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*1993An Investigation of Revaluations of Tangible Long-Lived Assets

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.