Fixed Asset Revaluation Motivations Les Motivations De Revaluation Des Immobilisation
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Abstract
The purpose of our research is to highlight, by means of case study, potential motivations that can
be behind asset revaluation. The results from this study indicate that the motivation that can be
behind the revaluation decision is to convey a faithful image of the company situation to different
stakeholder. Improving borrowing capacity, management opportunism and political costs are not
fond to influence the revaluation decision of this company.
Article Details
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