Agnes Cheng, C.S.; Lin, Stephen W.J. - In: International Journal of Accounting & Information Management 17 (2009) 2, pp. 166-188
Purpose – The purpose of this paper is to investigate the timing of upward asset revaluations using large UK data. Design/methodology/approach – A standard logistic model is used to examine the timing of upward asset revaluations. The result is further confirmed by using the ordinary least...
