PL EN


2013 | 2013(73(129)) | 89-112
Article title

Associations between upward revaluation of property, plant and equipment with information value of financial statements. Evidence from Poland

Selected contents from this journal
Title variants
Languages of publication
Abstracts
EN
The objective of the paper is to analyze the value of accounting information of upward revaluations ofproperty, plant and equipment by companies listed on Warsaw Stock Exchange in Poland during theperiod 2000–2010. We analyzed associations of upward revaluations of long-lived tangible assets withfinancial performance, earnings quality in the future and capital market performance. Our research includedprior research analysis and we tested six hypotheses using univariate analysis and regressionanalysis. The analysis shows that the magnitude of upward revaluation is associated with positivechanges in the future performance of companies and it is correlated positively with future earnings quality.From the control variables and using univariable analysis we found no association between the occurrenceof revaluation and post-revaluation financial performance.
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ceon.element-0f51249c-42ec-3f82-9c23-f3a9e3a54600
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.