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Motives for and Effects of Asset Revaluation: An Examination of South Korean Data
16 references·0 citing·37 second hop
Motives for and Effects of Asset Revaluation: An Examination of South Korean Data (2016)Motives for and Effects of Asset Revaluat…Financial Management: Theory and Practice (2018)Financial Management: Theory …The Effect of International Financial Reporting Standards Adoption on the Relation Between Earnings Quality and Information Asymmetry in Korea (2015)The Effect of International F…Essentials of corporate finance (2014)Essentials of corporate finan…Reevaluation of Revaluations: A Cross‐Country Examination of the Motives and Effects on Future Performance (2007)Reevaluation of Revaluations:…Motives for fixed-asset revaluation: An empirical analysis with Swiss data (2007)Motives for fixed-asset reval…The market pricing of accruals quality (2005)The market pricing of accrual…The impact of debt on market reactions to the revaluation of noncurrent assets (2003)The impact of debt on market …Management Motivation and Market Assessment: Revaluations of Fixed Assets (2001)Management Motivation and Mar…Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Revaluations of fixed assets …Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…The information content of losses (1995)The information content of lo…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 Share Price Revisions (1989)Asset Revaluations and Share …Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Financial Managemen:t Theory and Practice (1979)Financial Managemen:t Theory …Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Determinants of corporate borrowing (1977)Positive Accounting Theory (1985)Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil (2012)Incentives for fixed asset revaluations: the UK evidence (2012)Fair value accounting for non-current assets and audit fees: Evidence from Australian companies (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Predicting takeover targets (1986)Asset Revaluations and Assessment of Borrowing Capacity (1995)A Proposal for Research on Conservatism (2001)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)An Examination of Long-Lived Asset Impairments (2004)Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research (1987)Earnings Asan Explanatory Variable for Returns (1991)Does the market value greenhouse gas emissions? Evidence from multi-country firm data (2020)A Further Empirical Investigation of the Bankruptcy Cost Question (1984)Barriers to Innovation among Spanish Manufacturing SMEs (2009)Does CSR Reduce Firm Risk? Evidence from Controversial Industry Sectors (2012)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Brand Values and Capital Market Valuation (1998)Perspectives on Recent Capital Market Research (2002)Scale Effects in Capital Markets‐Based Accounting Research (2009)
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References

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  • 2005The market pricing of accruals quality3,101 cited
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  • 2007Motives for fixed-asset revaluation: An empirical analysis with Swiss data94 cited
  • 2007Reevaluation of Revaluations: A Cross‐Country Examination of the Motives and Effects on Future Performance65 cited
  • 2001Management Motivation and Market Assessment: Revaluations of Fixed Assets51 cited
  • 1989Asset Revaluations and Share Price Revisions32 cited
  • 2003The impact of debt on market reactions to the revaluation of noncurrent assets22 cited
  • 2015The Effect of International Financial Reporting Standards Adoption on the Relation Between Earnings Quality and Information Asymmetry in Korea

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  • 2014Essentials of corporate finance17 cited
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