Motives for property, plant and equipment revaluation according to positive accounting theory
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 87
Abstract
The paper identifies motives for property, plant and equipment (PPE) revaluations according to the three main hypotheses proposed by Watts and Zimmerman. Attempt to lower debt-equity ratio is the main motive for PPE revaluation. The method of inductive inference was applied.<br/><br/>
Authors and Affiliations
Katarzyna Bareja, Magdalena Giedroyć
Keywords
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- EP ID EP81725
- DOI 10.5604/16414381.1207428
- Views 133
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