The Impact Of Assets Revaluation On Corporate Performance In Australian Industrial Companies An Empirical Study

Authors

  • BASUKI BASUKI

Abstract

Revaluation of Non-Current Assets is a topic of interest, because it is no longer discussed and practised in many countries. Upward revaluation, indeed, has been effectively banned in the United States, in contrary, Australia, Canada, New Zealand and the United Kingdom still allow such practices. This research is undertaken to answer the question whether revaluation of non-current assets is associated with superior or inferior company performance.

The results indicate that revaluation of non current assets does not show any relationships with the company’s performance and does not indicate either superior or inferior company performance.

Keywords: Financial Accounting, Assets Revaluation, Australian Accounting Standard.

Published

2019-02-13

How to Cite

BASUKI, B. (2019). The Impact Of Assets Revaluation On Corporate Performance In Australian Industrial Companies An Empirical Study. The International Journal of Accounting and Business Society, 2(1). Retrieved from https://ijabs.ub.ac.id/index.php/ijabs/article/view/164

Issue

Vol. 2 No. 1 (1994): The International Journal of Accounting and Business Society

Section

Articles

License

The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.